Assologistica expressed great satisfaction with the approval of the 2025 Budget Law which includes specific rules relating to the discipline of the reverse charge for the sector logistics, as - specified the association of logistics companies - "The new rules are a improvement in the legislative framework and it is considered that they can be generate a significant decrease in the risk of being challenged for abuse and fraud for the companies that choose to apply them. In particular - explained Assologistica - are introduced transparent mechanisms that allow the client to recover VAT if it is declared non-deductible as a result of a contractual requalification".

Highlighting that "the optional provision provided for by the new rules is a more solid safeguard in the field of management of tax risk by companies', Assologistica expressed the hope that the Revenue Agency provides for the rapid issuance of the implementing measure, to enable companies to benefit from the innovations introduced.

Assologistica underlined that "with this approval an important milestone in a multi-year process of rules and concrete innovations aimed at making the logistics chain more sustainable and transparent".

Specifying that in the coming months the association will continue dialogue with the institutions to encourage the introduction of further regulatory innovations, Assologistica has also announced which in the first weeks of 2025 will promote a series of meetings and webinars for its members that will take place also on the "Culture and Training" platform, developed in collaboration with Randstad, to deepen the contents of the new legislation.