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Italy Updates — May 2026

5 items — news and publications combined.

Official Guidance3
ItalyMay 25, 2026

Italy Confirms VAT Exemption for Boats in Cross-Border Residence Transfers

Italian Revenue Agency clarifies that boats owned through corporate structures can qualify for VAT import exemption when individuals relocate to Italy, provided possession and use requirements are met.

ItalyMay 22, 2026

Italy Extends Electronic Invoice Data Access to Tax Collection Agency

Italian tax authority will share electronic invoice data with collection agency to improve third-party enforcement actions, targeting debtors' receivables from six-month periods.

ItalyMay 21, 2026

Italy Clarifies VAT Treatment of Chain Supplies and Registration Obligations

Italy’s Revenue Agency (Agenzia delle Entrate), in Response No. 111/2026, clarified the VAT treatment of a cross-border chain transaction involving a German intermediary, a Polish supplier, and an Italian customer. The case concerned goods transported directly from Poland to Italy by the German intermediary, which argued that the transaction qualified for the EU triangular simplification regime.

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Italy Monthly Updates — Past Issues

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