As a supplement to the circular of 21 October 2025, we report that Article 6 of Legislative Decree 186/2025, published in the Official Gazette last Friday 12 December 2025, postponed to 1 January 2036 (as opposed to 1 January 2026) the date from which the new VAT exemption regime (instead of the exclusion regime) will apply to transactions carried out by associations, pursuant to Article 5, paragraph 15-quater, of Decree-Law 146/2021.
Accordingly, subject to subsequent modifications, supplies of goods and services made against specific consideration or additional contributions, in accordance with their institutional aims, by political, trade union, religious, welfare, cultural, amateur sports, social promotion and extracurricular personal training associations, in respect of members, associates, participants and associations carrying out the same activity and belonging to a single local or national organisation, as well as their members, associates or participants and members of their respective national organisations, will continue to benefit from the tax exclusion under Article 4(4) of Presidential Decree 633/1972.
Entities that do not, therefore, have a VAT number to date, as they do not carry out any commercial activity, not will no longer be obliged to carry the same from 1 January 2026 if they only carry out the above-mentioned transactions.
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.