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Italy: VAT grouping regime, clarifying guidance from tax authority

Italy: VAT grouping regime, guidance from tax authority

The Italian tax authority issued guidance (Circular no, 19/E/2018) to clarify certain measures concerning the value added tax (VAT) grouping regime.


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The VAT grouping regime was introduced by the 2017 budget legislation. The circular clarifies:

  • The VAT grouping eligibility requirements
  • The application to be filed and submissions to be made when electing the VAT grouping regime
  • The effects of the regime
  • The responsibility of the participants


Read a November 2018 report [PDF 183 KB] prepared by the KPMG member firm in Italy

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