On 16 March 2023, the Italian government was delegated to perform a substantial revision of the Italian VAT Decree by 29 August 2025 and a formal reorganization by 31 December 2025. The revision is aimed at making the Italian VAT Decree fully harmonized with European VAT principles in light of the criteria provided by the Court of Justice of the European Union, while the reorganization is aimed at granting more efficient accessibility to the Italian VAT legislation.