Summary
VAT on the secondment of personnel
As a result of the “Salva Infrazioni” decree (Decree-Law No. 131/2024), the VAT-free regime ceased to apply to secondment contracts entered into or renewed on or after 1 January 2025. As a result, from that period, secondments of personnel made pursuant to contracts entered into or renewed in 2025 return to being governed by the general principles contained in Presidential Decree No. 633/1972, with the possible subjection to VAT if the objective, subjective and territorial requirements are met.
Catastrophic policies
The obligation to take out an insurance policy against catastrophic events, an essential requirement for accessing contributions, subsidies and financial facilities from public resources, is approaching full operation. It will be necessary to prove that the policy has been taken out:
- from 30 June 2025, for large companies;
- from 2 October 2025, for medium-sized enterprises;
- from 1 January 2026, for micro and small enterprises and all fishing and aquaculture enterprises.
For proper compliance, it is therefore essential to know the key aspects of the obligation.