The lists 2017 had already been updated (see Circular "Split Payment 2017 – Lists Update") and, following a further revision of the same, the final version was published on 31 October.
These lists include the subjects who are required to apply the Split Payment mechanism and are valid until 31 December 2017.
It is possible to consult the lists at the following link:
It is to be noted that the Revenue Agency with Circular 27/E of 7 November 2017 confirmed the possibility for the taxpayer to avoid the correction of any incorrect invoices issued during the period from 1 July 2017 until the date of issue of the circular.
Instead, after that date the suppliers will have to regularize invoices issued with incorrect application of ordinary VAT, or with incorrect Split Payment indication, issuing a note of variation and a new accounting document.
The lists of subjects required to apply the Split Payment mechanism in 2018 have been published online at the following link:
These lists do not include the Public Administrations, as defined in art. 1, paragraph 2 of the law no. 196 of 31 December 2009, in any case obliged to the application of the Split Payment mechanism.
For the Public Administrations, please refer to the IPA list published on the website of the index of Public Administrations at the following link:
However, It should be noted that the lists 2018 currently online do not include all the subjects for which the Split Payment mechanism applies. Infact, the Tax Decree no. 148/2017, amending art. 17-ter, paragraph 1-bis, of Decree of the President of the Republic 633/1972, has further extended the application of the Split Payment to the following subjects:
Therefore, It is outlined that the lists related to 2018 actually published online represent a useful tool of consultation but may be subject to further updates.