On 21 September 2026, the National Council of Chartered Accountants (CNDCEC) and the Italian Revenue Agency (Agenzia delle Entrate) jointly released a comprehensive operational guide for the Biennial Preventive Agreement (Concordato Preventivo Biennale – CPB) covering the 2026–2027 biennium. The guide serves as an authoritative reference for both first-time applicants and taxpayers who adhered to the previous 2024–2025 biennium and intend to renew their participation. It consolidates the regulatory framework, procedural steps, eligibility criteria, and compliance obligations, providing clarity on the practical application of the CPB following its recent restyling.
Key Takeaways
- Unified Guidance for New and Renewing Participants: The document harmonizes instructions for new entrants and renewing taxpayers, detailing the specific documentation, data requirements, and deadlines for each category. It clarifies the treatment of prior-year agreements and the conditions for seamless renewal.
- Enhanced Legal Certainty and Risk Mitigation: By codifying interpretative positions and administrative practices, the guide reduces uncertainty regarding the scope of the agreement, the calculation of the tax base, and the consequences of non-compliance. This promotes confidence in the CPB as a reliable cooperative compliance tool.
- Operational Support for Professionals: The guide includes practical checklists, sample calculations, and FAQs tailored to the workflow of tax professionals. It facilitates efficient client onboarding, risk assessment, and ongoing monitoring of CPB commitments, thereby lowering the professional liability exposure.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement