{"id":2984,"date":"2025-01-18T22:36:51","date_gmt":"2025-01-18T21:36:51","guid":{"rendered":"https:\/\/www.hessepartner.it\/?p=2984"},"modified":"2025-01-18T22:37:31","modified_gmt":"2025-01-18T21:37:31","slug":"vat-grouping-rules","status":"publish","type":"post","link":"https:\/\/www.hessepartner.it\/en\/vat-grouping-rules\/","title":{"rendered":"Vat grouping rules"},"content":{"rendered":"<h2 class=\"minore\"><\/h2>\n<p>The Vat grouping rules simplify the application of Vat rules for company groups and reduce fiscal burdens, considering the group as a single Vat taxable person.<\/p>\n<p>The option is reserved to companies closely bound by the following financial, economic and organizational links:<\/p>\n<ul>\n<li>they have to be subject to a common control, through a direct or indirect participation granting 50% or more of voting rights; this requirement is satisfied even if the common controlling party is based in a foreign Country with which an exchange of information instrument is in force with Italy (financial link)<\/li>\n<li>they must perform the same core business and economic activities, or, alternatively, the activities must be complementary, ancillary and auxiliary with respect to the other group members (economic link)<\/li>\n<li>a coordination between the decision making bodies of the involved entities has to exist (organizational link).<\/li>\n<\/ul>\n<p>Companies can fill in the <a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/schede\/istanze\/costituzione-gruppo-iva\/modello-costituzione-gruppo-iva\">form (IT)<\/a> <strong>from 1 January to 30 September <\/strong>of every year in order to apply Vat grouping rules <strong> starting from the following year<\/strong>.<\/p>\n<p>If companies fill in the form <strong>from 10 October to 31 December <\/strong> the Vat grouping rule will apply starting from the second year following the option.<\/p>\n<p>Once the election for this regime is made, all entities fulfilling the requirements must adhere to the group (All-in\/All-out) and the option last at least 3 years<\/p>\n<p>As a consequence of the application of this regime, the group itself will be considered as a single Vat taxable person. Therefore:<\/p>\n<ul>\n<li>transactions carried out between the companies of the group will not be subject to Vat<\/li>\n<li>transactions carried out between a group member and a third party will be treated as being made by the group as an entity.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>The Vat grouping rules simplify the application of Vat rules for company groups and reduce fiscal burdens, considering the group as a single Vat taxable person. The option is reserved to companies closely bound by the following financial, economic and organizational links: they have to be subject to a common control, through a direct or  [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2984","post","type-post","status-publish","format-standard","hentry","category-unkategorisiert"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Vat grouping rules -<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.hessepartner.it\/en\/vat-grouping-rules\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vat grouping rules -\" \/>\n<meta property=\"og:description\" content=\"The Vat grouping rules simplify the application of Vat rules for company groups and reduce fiscal burdens, considering the group as a single Vat taxable person. The option is reserved to companies closely bound by the following financial, economic and organizational links: they have to be subject to a common control, through a direct or [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.hessepartner.it\/en\/vat-grouping-rules\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-01-18T21:36:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-01-18T21:37:31+00:00\" \/>\n<meta name=\"author\" content=\"Georg Hesse\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Georg Hesse\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/vat-grouping-rules\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/vat-grouping-rules\\\/\"},\"author\":{\"name\":\"Georg Hesse\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\"},\"headline\":\"Vat grouping rules\",\"datePublished\":\"2025-01-18T21:36:51+00:00\",\"dateModified\":\"2025-01-18T21:37:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/vat-grouping-rules\\\/\"},\"wordCount\":278,\"articleSection\":[\"Unkategorisiert\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/vat-grouping-rules\\\/\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/vat-grouping-rules\\\/\",\"name\":\"Vat grouping rules -\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#website\"},\"datePublished\":\"2025-01-18T21:36:51+00:00\",\"dateModified\":\"2025-01-18T21:37:31+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/vat-grouping-rules\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/vat-grouping-rules\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/vat-grouping-rules\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Vat grouping rules\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#website\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/\",\"name\":\"\",\"description\":\"Wirtschaftspr\u00fcfer und Steuerberater f\u00fcr Italien\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.hessepartner.it\\\/it\\\/#\\\/schema\\\/person\\\/e493875a16bb2d4a9f02c85ad9392273\",\"name\":\"Georg Hesse\",\"url\":\"https:\\\/\\\/www.hessepartner.it\\\/en\\\/author\\\/g-hesse\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Vat grouping rules -","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.hessepartner.it\/en\/vat-grouping-rules\/","og_locale":"en_US","og_type":"article","og_title":"Vat grouping rules -","og_description":"The Vat grouping rules simplify the application of Vat rules for company groups and reduce fiscal burdens, considering the group as a single Vat taxable person. 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