{"id":18771,"date":"2026-11-02T17:26:45","date_gmt":"2026-11-02T14:26:45","guid":{"rendered":"https:\/\/docnova.ai\/?p=18771"},"modified":"2026-11-02T17:26:45","modified_gmt":"2026-11-02T14:26:45","slug":"italie-mise-en-oeuvre-de-vida-en-janvier-2027","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/italy-vida-implementation-january-2027\/","title":{"rendered":"L'Italie approuve la premi\u00e8re phase de la mise en \u0153uvre de ViDA \u00e0 compter de janvier 2027"},"content":{"rendered":"<style>.kb-row-layout-id18771_073cdc-0a > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id18771_073cdc-0a > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id18771_073cdc-0a > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-lg, 4rem);max-width:var(--wp--style--global--content-size);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 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.kt-inside-inner-col:before{opacity:0.3;}.kadence-column18771_ec2f56-cb{position:relative;}@media all and (max-width: 1024px){.kadence-column18771_ec2f56-cb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column18771_ec2f56-cb > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column18771_ec2f56-cb\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id18771_157e83-bc > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id18771_157e83-bc > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id18771_157e83-bc > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-right:var(--global-kb-spacing-lg, 3rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);padding-left:var(--global-kb-spacing-lg, 3rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id18771_157e83-bc{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;overflow:clip;isolation:isolate;}.kb-row-layout-id18771_157e83-bc > .kt-row-layout-overlay{border-top-left-radius:8px;border-top-right-radius:8px;border-bottom-right-radius:8px;border-bottom-left-radius:8px;}.kb-row-layout-id18771_157e83-bc{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid var(--global-palette7, #EDF2F7);border-bottom:1px solid var(--global-palette7, #EDF2F7);border-left:1px solid var(--global-palette7, #EDF2F7);}.kb-row-layout-id18771_157e83-bc > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id18771_157e83-bc > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 1024px){.kb-row-layout-id18771_157e83-bc{border-top:1px solid var(--global-palette7, #EDF2F7);border-right:1px solid 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.kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}.kadence-column18771_7e7608-5d > .kt-inside-inner-col > *, .kadence-column18771_7e7608-5d > .kt-inside-inner-col > figure.wp-block-image, .kadence-column18771_7e7608-5d > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column18771_7e7608-5d > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kadence-column18771_7e7608-5d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column18771_7e7608-5d{text-align:center;}.kadence-column18771_7e7608-5d{position:relative;}@media all and (max-width: 1024px){.kadence-column18771_7e7608-5d > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column18771_7e7608-5d > .kt-inside-inner-col > *, .kadence-column18771_7e7608-5d > .kt-inside-inner-col > figure.wp-block-image, .kadence-column18771_7e7608-5d > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column18771_7e7608-5d > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kadence-column18771_7e7608-5d > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:flex-start;}.kadence-column18771_7e7608-5d > .kt-inside-inner-col > *, .kadence-column18771_7e7608-5d > .kt-inside-inner-col > figure.wp-block-image, .kadence-column18771_7e7608-5d > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column18771_7e7608-5d > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column18771_7e7608-5d kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image18771_59c9bb-d7:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-image18771_59c9bb-d7.kb-image-is-ratio-size, .kb-image18771_59c9bb-d7 .kb-image-is-ratio-size{max-width:100px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image18771_59c9bb-d7.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image18771_59c9bb-d7 .kb-image-is-ratio-size{align-self:unset;}.kb-image18771_59c9bb-d7{max-width:100px;}.image-is-svg.kb-image18771_59c9bb-d7{-webkit-flex:0 1 100%;flex:0 1 100%;}.image-is-svg.kb-image18771_59c9bb-d7 img{width:100%;}.kb-image18771_59c9bb-d7 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image18771_59c9bb-d7 size-full\"><img width=\"256\" height=\"192\" data-attachment-id=\"4891\" data-permalink=\"https:\/\/docnova.ai\/fr\/italy-e-invoicing-exemption-small-business\/italy_magnified_flag_with_blue_globe_256\/\" data-orig-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/06\/italy_magnified_flag_with_blue_globe_256.png\" data-orig-size=\"256,192\" data-comments-opened=\"1\" data-image-title=\"italy\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/06\/italy_magnified_flag_with_blue_globe_256.png\" decoding=\"async\"  loading=\"lazy\" src=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/06\/italy_magnified_flag_with_blue_globe_256.png\" alt=\"Italy flag\" class=\"kb-img wp-image-4891\" srcset=\"https:\/\/docnova.ai\/wp-content\/uploads\/2025\/06\/italy_magnified_flag_with_blue_globe_256.png 256w, https:\/\/docnova.ai\/wp-content\/uploads\/2025\/06\/italy_magnified_flag_with_blue_globe_256-200x150.png?crop=1 200w\" sizes=\"auto, (max-width: 256px) 100vw, 256px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading18771_0ea8ad-f7, .wp-block-kadence-advancedheading.kt-adv-heading18771_0ea8ad-f7[data-kb-block=\"kb-adv-heading18771_0ea8ad-f7\"]{text-align:left;font-size:25px;line-height:1.2;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading18771_0ea8ad-f7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading18771_0ea8ad-f7[data-kb-block=\"kb-adv-heading18771_0ea8ad-f7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading18771_0ea8ad-f7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading18771_0ea8ad-f7[data-kb-block=\"kb-adv-heading18771_0ea8ad-f7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading18771_0ea8ad-f7, .wp-block-kadence-advancedheading.kt-adv-heading18771_0ea8ad-f7[data-kb-block=\"kb-adv-heading18771_0ea8ad-f7\"]{text-align:center!important;}}<\/style>\n<h1 class=\"kt-adv-heading18771_0ea8ad-f7 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading18771_0ea8ad-f7\"><strong>Italy Approves First Stage of ViDA Implementation from January 2027<\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column18771_418be9-d2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column18771_418be9-d2 > .kt-inside-inner-col{flex-direction:column;}.kadence-column18771_418be9-d2 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column18771_418be9-d2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column18771_418be9-d2{position:relative;}@media all and (max-width: 1024px){.kadence-column18771_418be9-d2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column18771_418be9-d2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column18771_418be9-d2\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">On 28 October 2026, the Italian Council of Ministers approved the legislative decree examined as Draft No. 436, implementing Article 2 of Directive (EU) 2025\/516 (VAT in the Digital Age \u2013 ViDA), following favourable opinions from the relevant parliamentary committees. This marks the first stage of <strong>Italy ViDA implementation<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">From <strong>1 January 2027<\/strong>, the changes include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>OSS \/ IOSS and e-commerce:<\/strong> clarified deemed-supplier rules for sales via electronic interfaces such as marketplaces, a refined \u20ac10,000 threshold for intra-EU distance sales and TBE services, and amendments to VAT chargeability, OSS\/IOSS information requirements, VAT refunds and the IOSS\u2013SME scheme interaction.<\/li>\n\n\n\n<li><strong>Energy supplies:<\/strong> certain cross-border supplies of gas, electricity, heating and cooling will temporarily be treated like intra-EU distance sales.<\/li>\n\n\n\n<li><strong>Call-off stock:<\/strong> the regime will be progressively withdrawn, with no new arrangements from 1 July 2028 and existing arrangements ending by 30 June 2029. The Transfer of Own Goods (TOOG) OSS scheme is introduced from July 2028.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The Single VAT Registration and Platform Economy measures apply mainly from <strong>1 July 2028<\/strong>, and ViDA\u2019s Digital Reporting Requirements for intra-EU B2B transactions from <strong>1 July 2030<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For SAP-based compliance projects, explore <a href=\"https:\/\/sapeinvoice.com\/\" target=\"_blank\" rel=\"noopener\">SAP e-invoicing integration<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Read the Italian government\u2019s <a href=\"https:\/\/www.governo.it\/it\/articolo\/comunicato-stampa-del-consiglio-dei-ministri-n-195\/32973\" target=\"_blank\" rel=\"noopener\">official announcement on Italy\u2019s ViDA implementation<\/a> for details of the Council of Ministers\u2019 decision.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n\t\t\t<div class=\"wp-block-uagb-post-carousel uagb-post-grid  uagb-post__image-position-top uagb-post__image-disabled uagb-block-6356ae75     uagb-post__arrow-outside uagb-post__items uagb-post__columns-2 is-carousel uagb-post__columns-tablet-2 uagb-post__columns-mobile-1\" data-total=\"1\" style=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/italy-vida-implementation-january-2027\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Italy Approves First Stage of ViDA Implementation from January 2027<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-11-02T17:26:45+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tnovembre 2, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\tItaly approves the first stage of ViDA implementation from January 2027, covering OSS, IOSS, e-commerce&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/italy-e-invoicing-exemption-small-business\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Italy Extends E-Invoicing Exemption for Small Businesses<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-06-30T15:04:52+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tjuin 30, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Italy Extends E-Invoicing Exemption for Small Businesses On 10 October 2024, Italy published a decision&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019Italie approuve la premi\u00e8re phase de mise en \u0153uvre de ViDA \u00e0 compter de janvier 2027, qui couvre les domaines de l\u2019OSS, de l\u2019IOSS, du e-commerce et la suppression des stocks de r\u00e9serve.<\/p>","protected":false},"author":263848013,"featured_media":10740,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","content-type":"","_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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