Split payment confirmed until June 30, 2026

By EU Implementing Decision no. 2023/1552, published in the Official Gazette on July 27, the Council of the European Union authorized Italy to continue with the application of the split payment, Split payment, until June 30, 2026.

It should also be noted that, as of July 1, 2025, supplies of goods and services made to listed companies included in the Ftse Mib index will no longer be affected by this mechanism.

It should be recalled that the split payment mechanism allows companies to collect only the taxable amount of the invoice issued, delegating the burden of paying VAT to the recipients of this split payment.

In order to correctly issue invoices subject to this mechanism, it is necessary to consult the lists that are published from year to year on the website of the Ministry of Economy and Finance (MEF), lists that summarize the list of entities to which the application of the Split payment mechanism is mandatory.

Please note that the above lists can be accessed by accessing the MEF website at:

https://www1.finanze.gov.it/finanze2/split_payment/public/

and it is possible to search for Entities and companies by tax code by downloading the lists in Excel format.