Concordance table DPR 633/1972 and VAT Consolidated Act (Legislative Decree 10/2026)
Value added tax
Concordance table DPR 633/1972 and VAT Consolidated Act (Legislative Decree 10/2026)
Look up an article of the old DPR 633/1972 and see where it sits in the new Italian VAT Consolidated Act, which applies from 1 January 2027, or do the reverse. The correspondences are those printed in the Official Gazette at the head of each article.
Search the concordance
How to read the result
How to use it
Choose whether you start from a DPR 633/72 article or a Consolidated Act article, then type the number (for example 10 or 21-bis) or a word from the heading. Open the card from the suggestions and move to the matching article with one click.
Article titles are shown in their official Italian wording.
What the status means
Repealed and merged: art. 170 repeals the article from 1 January 2027 and the Consolidated Act cites it as the source of one of its articles. Repealed without counterpart: the article is repealed but no article of the Consolidated Act cites it. Remains in the DPR: art. 170 does not list it.
Verification level
Each card states the official source the data was read from: the Official Gazette, Normattiva and TrovaTU of the Ministry of Economy and Finance.
Sources and limits
Official sources
Official Gazette no. 24 of 30 January 2026 (S.O. no. 4), Legislative Decree 19 January 2026, no. 10; Normattiva for the Consolidated Act and for DPR 633/1972 as in force on 8 November 2026; Legislative Decree 7 August 2026, no. 148, art. 12. For provision-by-provision checks, TrovaTU of the Ministry of Economy and Finance can be used.
What the tool compares
The tool compares articles, not the content of each paragraph. For the full text of each article consult Normattiva.
Orientation, not advice
This tool helps you find the rules. It does not replace reading the official text or assessing your specific case.
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Frequently asked questions
When does the VAT Consolidated Act apply?
From 1 January 2027 (art. 171 of Legislative Decree 10/2026). Until 31 December 2026 DPR 633/1972 applies.
Is DPR 633/1972 repealed in full?
No. Art. 170 repeals a list of articles and Tables A, B and C; other articles, for example those on assessment, are not listed. Check the article card.