Split payment 2026 – list of affected customers from 1 January 2026
Bolzano, 19.01.2026
As is known, the split payment procedure was abolished with effect from 1 July 2025 for transactions with companies listed on the Milan stock exchange (FTSE MIB). For public bodies and the companies they control it remains in place – unless further extensions are granted in the coming months – for the time being until 30 June 2026. The relevant EU authorisation expires on that date.
By a decree of 20 October 2025, the Ministry of Finance published the list of companies and bodies to which the procedure continues to apply from 1 January 2026. The list was corrected once more on 7 January 2026. The list of affected companies can be consulted at the internet address below, and in case of doubt it is advisable to check whether your customer still appears on it, since applying the procedure means forgoing payment of the VAT:
https://www1.finanze.gov.it/finanze/split_payment/public/#/#testata
Please do not hesitate to contact us if you have any queries.
Yours faithfully,
Dott. Comm. Josef Vieider
Newsletter
Our newsletters – Useful Updates on Tax and Legal Matters
13.08.2026, Newsletter No. 35/2026
Corrective decree to the tax reform of 7 August 2026 – other changes
Legislative Decree No. 148 of 7 August 2026 introduces numerous further corrections to the tax reform – from income from employment to business and financial income, from VAT to tax assessment and the two-year advance agreement.
12.08.2026, Newsletter No. 34/2026
Corrective decree of 7 August 2026 and its effects on the mixed use of company cars
The corrective decree of 7 August 2026 (Legislative Decree No. 148/2026) standardises the calculation of the benefit in kind for the mixed use of company cars with retroactive effect from 1 January 2026 and at the same time introduces two new surcharges on the benefit-in-kind value.