As of 1 January 2027, Eni S.p.A. and participating Italian subsidiaries will operate under a single VAT number.
The key changes for anyone who works with our companies are:
the only VAT number valid for transactions. Suppliers must include it on invoices together with the Tax Code of the purchasing company
for all participating companies, the Split Payment regime will no longer apply
The VAT number change applies solely to the companies included in the attached list.
Please be advised that up to and including 31 December 2026, invoices must continue to be issued using the VAT number currently assigned to each company.
Effective from 1 January 2027, invoices relating to the companies included in the attached list must be issued exclusively using the new Eni VAT Group VAT number. The VAT numbers previously assigned to the participating companies will no longer be valid for invoicing purposes.
A VAT Group is an optional scheme that allows multiple Italian companies to act as a single entity vis-à-vis the tax authorities. With the adoption of this new tax structure, Eni S.p.A., as the Parent Company, and its subsidiaries, become in all respects a single tax entity for VAT purposes.
From 1 January 2027, in order to ensure proper receipt and processing of accounting documents, invoices issued by Suppliers to participating companies must include the VAT number of the Eni VAT Group, 18711681009 and the tax ID number of the purchasing company.
Invoices issued without the Group VAT number or the tax ID number (codice fiscale) of the purchasing company, or that incorrectly apply the Split Payment regime, cannot be accepted by our systems. These invoices must be reversed and reissued in the correct format.
Invoices issued by companies belonging to the Eni VAT Group will show the new Eni VAT Group number (18711681009) and the tax ID number of the purchasing company.
For any clarifications regarding this communication, please email infogruppoiva@eni.com.
A VAT Group is a scheme that allows participating companies to operate as a single taxable person for VAT purposes. For companies included in the initial scope, the new regime will take effect from 1 January 2027.
With effect from 1 January 2027, invoices issued to participating companies must state the VAT number of the Eni VAT Group together with the tax identification number (codice fiscale) of the recipient company.
Invoices issued to parties outside the VAT Group will state the VAT number of the Eni VAT Group and the tax identification number of the issuing company. The applicable VAT treatment will continue to be determined based on the nature of the transaction and the counterparty.
No. Joining the VAT Group will not affect existing contractual relationships with customers and suppliers. Contracts will remain valid and in force; only the tax information to be included, where applicable, in documents relevant for VAT purposes will need to be updated.
No. Joining the VAT Group will not change the existing recipient code (codice destinatario), which will continue to be used for the transmission of electronic invoices.
With effect from 1 January 2027, the Split Payment regime will no longer apply to companies belonging to the VAT Group.
Where an invoice contains incorrect or incomplete tax information, such as the omission of the Eni VAT Group number or the incorrect application of the Split Payment regime, it will not be considered valid under applicable law and must be corrected accordingly.
Declarations of intent will continue to refer to the individual company concerned and must state its tax identification number (codice fiscale) together with the VAT number of the Eni VAT Group.
Invoices relating to transactions involving the foreign permanent establishments of companies belonging to the Eni VAT Group will state the VAT number of the relevant permanent establishment.
Download document
