Your Business in Europe
Information and assistance for businesses established in Italy that wish to operate outside national borders or purchase services from a provider located in another European Union Member State.
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Doing business in Italy (PSC Italy)
Information and assistance for businesses established in other European Member States that wish to provide services in Italy on a permanent or temporary basis.
THE CROSS-BORDER REGIME: WHAT'S NEW FOR VAT HOLDERS
From 1 January 2025, small and medium-sized enterprises operating within a country that is part of the European Union will be able to adapt to a new simplified Value Added Tax (VAT) regime. In this case, the entities involved, by opting into the special scheme, will always be exempt from VAT in the countries where they operate, just as businesses established there enjoy an exemption scheme. This regime, referred to as “cross-border”, aims specifically to eliminate an obvious disparity in treatment between businesses that are based in a Member State and small European businesses that operate there without being established. Non-established businesses that decide to join the European special scheme will be able to benefit from the tax exemption for EU VAT transactions, which will consequently reduce the associated administrative charges. Furthermore, to join the exemption regime, a single registration in the country of establishment will be sufficient, which will assign a single identification number "EX" that will be used in all Member States in which the company benefits from VAT exemption.
Check out the new web portal:
VAT rules for small enterprises – SME scheme - European Commission
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