The Italian Revenue Agency issued Letter No. 35/2026 on 11 February 2026, confirming that a 4 % reduced VAT rate applies to vehicles adapted for individuals with motor disabilities who hold a BS‑category special driving licence with adaptation codes, even without a disability certificate under Law No. 104/1992. The guidance clarifies eligibility requirements and documentation needed for the reduced rate.
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VatCalc · about 5 hours ago
Italy has amended its 2026 barter VAT rules, replacing the cost‑based valuation model with a contractual value approach. The change, effective 1 January 2026, requires the taxable amount to reflect the parties’ agreed monetary value but not fall below the supplier’s direct costs, and applies retroactively to contracts from that date while protecting earlier invoices.
StudioLegalEbianucci · 6 days ago
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Commercialista Telematico · 21 days ago
The article examines a case where an Italian company offers a €5,000 discount to a German customer in exchange for advertising services, treating the discount as a VAT swap under Article 11 of DPR 633/1972. It discusses whether the discount should be applied as a reduction on the supply invoice or issued as a separate credit note, and explains the reverse charge mechanism in Italy.
Commercialista Telematico · about 1 month ago
The 2026 Italian Budget Law amended the VAT base for permutative operations, aligning with EU Directive 2006/112/CE. The new rule requires the taxable base to be the normal value of goods and services, defined as the price a transferee would pay in free competition to an independent third party. This change applies to all permutative operations under Italian VAT law.
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Key Takeaways
The reduced VAT rate is 4 %.
The clarification was issued on 11 February 2026.
A BS‑category special driving licence with adaptation codes indicating the motor impairment is required, even if the taxpayer does not hold a disability certificate under Law No. 104/1992.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 15 February 2026. It relates to VAT developments in Italy. The original source is Bloomberg Tax.
