VAT exemption with ceiling (“Dichiarazione di Intenti / Plafond”) — automatically switch to VAT after reaching €50,000

Hello,
in the Italian fiscal context there is a requirement called “Dichiarazione di Intenti”, which grants a VAT exemption for suppliers up to a plafond of €50,000.

Current behaviour:

• If I assign a fiscal position to a supplier (VAT exempt), purchase invoices come without VAT — this part works.

Missing functionality:

• VAT should apply only until the plafond is reached.
• After the plafond is consumed, VAT should automatically be applied again on supplier invoices.

I would like to know:

1. Does Odoo provide any standard functionality (or part of l10n_it) to track plafond consumed and plafond remaining?
2. Is there a module that raises warnings or blocks invoice validation when the plafond is exceeded?
3. If not, what is the recommended approach (custom module, hooks on invoice validation, etc.)?

Any documentation, module reference, or previous implementation experience would be very helpful.

Thank you.