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Commerciality requirement for PEX purposes and companies operating in the energy industry: Answer to Ruling no. 97/2026
The Italian tax authorities through its reply to the legal consultation request no. 7 of 31 March 2026, provided clarifications regarding the recovery of VAT on amounts due as payback on medical devices.
The Law Decree no. 38 dated March 27, 2026, published in the Official Gazette and entered into force on March 28, 2026, postponed the application of the EUR 2 handling fee on shipments of goods imported from non-EU countries with a declared value of less than EUR 150.
Through recent judgment no. 6969 of March 23, 2026, the Court of Cassation ruled again on the VAT treatment of public subsidies paid to taxable persons, confirming the principles established by the EU case law (in particular, by the recent judgment of the CJEU of May 8, 2025, case C-615/23).
Dismissal for objective justified reason
With ruling reply no. 65 of 4 March 2026, the Italian tax authorities clarified when the 90-day period begins for obtaining evidence of the movement of goods to another EU Member State in the case of intra-EU supplies with transport arranged by the customer.
