
Article 1 
By way of derogation from Article 206 of Directive 2006/112/EC, Italy is authorised to provide that the VAT due on supplies of goods and services to public authorities has to be paid by the recipient to a separate and blocked bank account of the tax administration.
Article 2 
By way of derogation from Article 226 of Directive 2006/112/EC, Italy is authorised to require that invoices, issued in relation to supplies of goods and services to public authorities, include a special remark that VAT has to be paid to that separate and blocked bank account of the tax administration.
Article 3 
Italy shall notify the national measures, referred to in Articles 1 and 2, to the Commission.
Within 18 months after the entry into force in Italy of the measures referred to in Articles 1 and 2, Italy shall submit a report to the Commission on the overall situation of VAT refunds to taxable persons affected by these measures and, in particular, on the average duration of the refund procedure.
Article 4 
This Decision shall apply from 1 January 2015 to 31 December 2017.
Article 5 
This Decision is addressed to the Italian Republic.
Done at Brussels, 14 July 2015.
For the Council
The President
P. GRAMEGNA