The Italian tax authority released guidance that sets forth the types of payment that will allow for and enable the recovery of input VAT on purchases of fuel, oil, and other transport-related services. The guidance was issued as implementing measure no. 73203/2018 (4 April 2018).
A decree implementing the VAT grouping rule (introduced by the 2017 budget law) was issued on 6 April 2018. The decree will be effective once it is published in the official gazette, and the decree addresses the financial, economic, and organizational relationship and timing of taxable persons that join the VAT group.