2013/678/EU: Council Implementing Decision of 15 November… Article 1

Article 1

By way of derogation from Article 285 of Directive 2006/112/EC, Italy is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 65 000. Italy may increase that threshold in order to maintain the value of the exemption in real terms.

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Other provisions in 2013/678/EU: Council Implementing Decision of 15 November…

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 1 of 2013/678/EU: Council Implementing Decision of 15 November… (LawPlayer, data as of 2026-07-04)

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