Italy
Gruppo IVA Updated 2026-01-101 change this quarter
Baseline
Gruppo IVA — Italian VAT Group
Italy introduced the Gruppo IVA effective January 2019, implementing the EU VAT Directive grouping option. Italian VAT groups must comprise entities with financial, economic, and organizational links. The group is treated as a single taxable person with a dedicated VAT number, while internal supplies are outside the scope of VAT.
Key Dates
Jan 2019Gruppo IVA provisions effective
2022Agenzia delle Entrate guidance on SdI and group invoicing
2025Updated rules on group formation and member changes
Who is in scope
Entities established in Italy with financial, economic, and organizational links. The group must include at least two entities.
Process
Application to Agenzia delle Entrate -> group VAT number issued -> internal supplies outside scope -> representative member files consolidated return -> SdI invoicing under group number for external supplies.
Official Sources
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