Italy – VAT groups registration

Time is running out to file Modello AGI/1 for the Italian businesses that wish to set up a VAT group starting from January 2026.

The Modello AG/1 can be filed by companies wishing to set up a VAT group from 1st January to 30th September of every year in order to apply VAT grouping simplification starting from the following year. Companies who fill in the modello after this time will avail of the simplification starting from the second year following the application.

A VAT Group simplify VAT application rules for businesses with financial, economic and organisational links, allowing entities in the group to become a single taxable person for VAT purposes. As a consequence, transactions carried out between the companies of the group will not be subject to VAT.