Regulation
New VAT Exemption Reasons (2025)
3 Setembro 2025
The VAT exemption reasons list in weoInvoice has been updated in accordance with the latest legislation, to ensure the continued tax compliance of your documents.
 
What changes?
 
Three new official codes have now been introduced:
M44 - Transfer of goods to the customs or tax warehouse regime
M45 - Transfer of goods under the consignment sales regime
M46 - Other exemptions provided for in special legislation (e.g.: transfers to NATO)
 
In which situations do the VAT exemption codes apply?
 
  • When issuing invoices and equivalent documents
  • For documents issued from September 1, 2025, onwards, in accordance with the legislation now in force
 
Since 2013, the use of the table standardized by the Tax Authority (AT) has been mandatory, with the VAT exemption reason codes based on the applicable legislation.
 
Whenever, in issuing an invoice or equivalent document, the taxpayer is not subject to VAT, it is mandatory to indicate the justification for that exemption.

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