VAT numbersthe Budget Law 2026 does not give discounts and the novelty at the debut of the new year they are united by a single goal: we are moving towards one new crackdown from an anti-tax evasion perspective.
The withholding tax on B2B invoices it is the most controversial measure: it will start from 2028 and represents a real form of “advance taxation” and complication for all VAT numbers.
In the text of the 2026 Budget Law approved by the Senate there is space for narrow for professionals who receive compensation from the Public Administration: in the event of debts with the tax authorities, settling the accounts will be priority.
Still in the field of measures to combat tax evasion, the debut is expected automatic VAT settlementin parallel with the tightening of compensation for taxpayers with registered debts.
Only positive note it is the confirmation of the flat tax for employees and pensioners with an income of up to 35,000 euros. However, the extension of the flat rate up to 100,000 euros fades.
VAT numbers, the 2026 Budget Law tightens the rules: automatic liquidation to get ahead of the checks
Contribute to budget balances and start a new season of controls against tax evasion: the 2026 Budget Law which received the first green light from the Senate on 23 December is not very lenient with VAT numbers.
The approach to professional and business activities is anything but soft and, among the new features, paragraph 111 of the single article of the Maneuver introduces a automated VAT settlement procedure in case of omitted or incomplete declarations.
The Revenue Agency will be able to “get ahead of the game” and, also through automated procedures, will be able to calculate VAT using the data at your disposal in case of failure to send the annual declaration.
Data from the electronic invoices issued and received, the fees transmitted and the information deduced from the LIPE (quarterly settlement communications) will be drawn upon to quantify the taxpayer’s debt.
The calculation made by the Tax Office will be communicated to the taxpayer, who will have 60 days to provide additional items and clarifications (indicating for example the previous VAT credit), or pay the sums due together with the penalties for non-payment and the interest applied.
In the absence of feedback, the sums will be registered and therefore in practice they will pass into the hands of the Revenue Collection Agency.
VAT numbers: B2B withholding tax starting from 2028, excluding those who choose the composition agreement
Discussed and controversial, paragraph 112 of the 2026 Budget confirms the start of the withholding tax for B2B operations.
From 2028, when paying electronic invoices it will be necessary to apply a withholding tax equal to 0.5 percent, which from 2029 will increase to 1 percent.
VAT numbers reliable in the eyes of the tax authorities are excluded from the rule. Who will choose the agreed biennial budget or the collaborative compliance regime will be excluded from the changes. Also excluded are payments made with automatic withholding of 11 percent made by banks and Poste Italiane for the purposes of construction bonuses.
From a practical point of view, the Revenue Agency will identify the application methods, but what is certain is that there is a risk of creating a significant complication for the VAT numbers involved.
Compensations for VAT numbers with tax debts, the threshold is reduced
The restriction on the matter has been eliminated compensation of subsidized credits, the 2026 Budget Law does not spare taxpayers with registered debts.
Paragraph 116 of the text approved by the Senate intervenes on the threshold established for access to credit compensation in payment delegations by taxpayers with amounts registered for state taxes and related accessories.
From the threshold of 100,000 euros it drops to 50,000 euroswith the sole exception of credits relating to social security contributions and INAIL premiums.
Electronic invoices, VAT credits in the hands of the Revenue Collection Agency
The Collection will also be able to act in advance in combating tax evasion.
The 2026 Budget Law provides for the launch of a enhanced plan for the use of the mass of data that passes through the tax channels on a daily basis and, looking in particular at electronic invoices, the innovation that will also involve the Revenue Collection Agency is no less important.
With an amendment to the provisions of article 1, paragraph 5-bis of legislative decree no. 127/2015 regarding the conservation and use of electronic invoice data, it is established that from 2026 the Revenue Agency will be able to put the data available to the AdER relating to the sum of the amounts of the invoices issued by debtors registered in the register and their co-obligors in the previous six months towards the same subject.
The objective is to allow analyzes aimed at starting enforcement procedures with third parties.
PA invoices, professionals first at the cash register to pay tax debts
In the panorama of innovations affecting VAT numbers, it is no exception narrow for professionals who collaborate with the Public Administration.
For the generality of the sums falling within the scope of article 54 of the TUIR, and therefore income from self-employment, due to practitioners of arts and professions for the professional activity carried out by them, also in favor of persons eligible for free legal aid at state expense, from 15 June 2026 the payments will be subordinated to the balance of the sums due to the Treasury.
Even in case of amounts up to 5,000 eurospublic administrations and companies with predominantly public participation must verify before paying the invoices whether the beneficiary is in default of the obligation to pay sums deriving from one or more tax bills, of any amount.
If so, and therefore in the presence of unpaid registered debts, the direct payment in favor of AdERup to the amount of the debt resulting from the verification, and subsequently of the beneficiary, within the limit of any excess sums.
The maneuver therefore does not discount VAT numbers, and marks the start of a new balance in the relationship between obligations and fulfilments.
VAT numbers, flat tax for employees and pensioners unchanged in 2026
Among the few positive notes of the 2026 Budget Law, it is worth highlighting that it remains the perimeter of the flat tax unchanged.
The income limit that allows employees and pensioners to open a VAT number by applying the preferential tax regime remains set at 35,000 euros. The ordinary threshold of 30,000 euros undergoes a new increase by way of derogation, even if limited to a single year and therefore exclusively for 2026 (as happened in 2025).
However, nothing can be done about the request to increase the general flat rate threshold to 100,000 euros. The 15 percent flat tax does not change the scope.
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