According to the provisions of Article 3, paragraph 10, of Law Decree 202/2024 (the so-called Decreto Milleproroghe), it was postponed to 1 January 2026 (as opposed to 1 January 2025) the date from which the new VAT exemption regime (instead of the exclusion regime) applies to transactions carried out by association entities pursuant to Article 5, paragraph 15-quater, of Decree-Law 146/2021.
We remind you that, in order to standardise the national rules with those of the European Union, in accordance with the provisions of Directive 2006/112/EC, Article 5, paragraph 15-quater, of Decree-Law No. 146/2021 amended Articles 4 and 10 of Presidential Decree No. 633/1972, on the one hand by abolishing the cases of exclusion from VAT provided for certain transactions of associations, and on the other hand by providing for the exemption regime for the generality of such transactions.
In particular, supplies of goods and services made against specific consideration or additional contributions, in accordance with their institutional purposes, by political, trade union, professional, religious, charitable, cultural, amateur sports, social promotion and extracurricular personal training associations, in respect of members, associates, card-carrying members, participants and associations that carry out the same activity and are part of a single local or national organisation, as well as their respective members, associates or participants and card-carrying members of the respective national organisations, which currently benefit from the exclusion from the tax pursuant to Article 4, paragraph 4, of Presidential Decree 633/1972, will be brought within the scope of the tax.
In most cases, associations will still benefit from the VAT exemption, but the change of regime will entail an increase in formalities, since VAT-exempt transactions are still subject to the usual formal obligations of the tax (invoicing, annual VAT declaration, etc.).
In any case, with the disappearance of the exclusion regime for transactions with associates, the effect for many associations will be to apply for a VAT number, if they are not currently in possession of it.
While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.