
Article 1 
By way of derogation from Article 285 of Directive 2006/112/EC, Italy is authorised to exempt from VAT taxable persons whose annual turnover is no higher than EUR 65 000.
Italy may increase that threshold in order to maintain the value of the exemption in real terms.
Article 2 
This Decision shall apply from 1 January 2020 until 31 December 2024.
Article 3 
This Decision is addressed to the Italian Republic.
Done at Brussels, 11 May 2020.
For the Council
The President
G. GRLIĆ RADMAN