Taxera
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VAT groups in Italy: Gruppo IVA explained

Italy has offered a full VAT group since 2018. Companies that opt in become a single taxable person with one VAT number.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

VAT group (Gruppo IVA), articles 70-bis ff of Presidential Decree 633/1972

Who can join

Linked persons established in Italy. Only entities that are taxable for VAT can join, so passive holding companies are excluded.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Italy

  1. 2018
    The VAT group option became available
  2. 3 years
    Minimum commitment once an entity has opted in

What the group return covers

The group files one VAT return and supplies between members are outside VAT. Foreign establishments of Italian companies cannot join.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Plan the three-year commitment before opting in.
  • Check which entities qualify as taxable persons.

Common pitfalls

  • Opting in without planning for the minimum period.
  • Including a passive holding company.

Linked obligations in Italy

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Italy: questions, answered

Official sources

Keep this guide

Download the Italy VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

All VAT group countriesVAT groups GermanyVAT groups FranceVAT groups NetherlandsVAT groups BelgiumVAT groups SpainVAT groups PolandVAT groups IrelandVAT groups LuxembourgVAT groups PortugalVAT groups RomaniaVAT groups LatviaVAT groups MaltaVAT groups Czech RepublicVAT groups United KingdomVAT groups SloveniaAll countries in the Tax Tracker

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