Italy

The Revenue Agency provided detailed clarifications on the substitute tax (imposta sostitutiva) applicable to accessory compensation (trattamento accessorio) for public administration employees. The guidance covers the computation of the income threshold for eligibility, the inclusion of pension income in the calculation, the application of the €800 annual exemption limit, and the coordination with the separate

The Italian Revenue Agency announced the progressive dismissal of username/password credentials for accessing the SISTER platform (the real estate and cadastre telematic service). Going forward, access will be granted exclusively through recognized digital identities: SPID (Public Digital Identity System), CIE (Electronic Identity Card), or CNS (National Services Card). The move complies with national and European

The Revenue Agency ruled that the favorable flat-tax regime for foreign pensioners (regime dei pensionati esteri) applies to heirs who transfer their tax residence to Italy and receive a survivor’s pension from abroad. The key criterion is the pension’s previdenziale (social security) nature, not the identity of the beneficiary. This interpretation ensures continuity of the

The Revenue Agency outlined the procedure for VAT numbers closed ex officio due to prolonged inactivity. The taxpayer can oppose the closure by submitting a motivated request within the prescribed deadline. If the opposition is accepted, the VAT number is reactivated retroactively to its original opening date, preserving the continuity of the tax position and

On 27 October 2026, Lawal Legal & Tax Advisory announced a strategic alliance with Studio Zunino Associazione Professionale, a well-established Italian tax and corporate advisory firm. The partnership aims to combine Lawal’s international tax expertise with Studio Zunino’s deep domestic knowledge in corporate tax, M&A, and tax litigation. This move reflects the ongoing consolidation in

The Italian Tax Authority has published the operational code enabling businesses to compensate the fuel bonus credit via Form F24. This measure, introduced to mitigate the impact of soaring diesel prices, allows eligible enterprises to offset the credit against tax liabilities until 31 December 2026. The bonus targets companies in the transport, logistics, and agricultural

On 26 October 2026, the Italian Revenue Agency (Agenzia delle Entrate) published a provision establishing a special voluntary compliance (ravvedimento speciale) window for taxpayers participating in the Biennial Preventive Concordat (Concordato Preventivo Biennale – CPB) for the 2026-2027 biennium. The measure allows eligible taxpayers to opt into a simplified regularization regime from 1 January 2027

Effective 1 November 2026, a handling fee applies to all extra-EU e-commerce consignments entering the EU, regardless of value. This fee, distinct from VAT and customs duties, covers customs processing costs and is collected by the postal operator or express carrier at delivery. Simultaneously, the planned package tax (tassa sui pacchi) under the revised EU

On 26 October 2026, the Italian Revenue Agency (Agenzia delle Entrate) released Circular No. 6/E/2026, clarifying the integration between the Organizational Model pursuant to Legislative Decree 231/2001 (Modello 231) and the Tax Control Framework (TCF) under the cooperative compliance regime established by Legislative Decree 128/2015. The circular underscores that an effective Modello 231, designed to

On 26 October 2026, Legislative Decree No. 148/2026 introduced significant amendments to the controlled realization regime (realizzo controllato) governing contributions of loss-making assets to companies. The new provisions modify the calculation of the tax-recognized loss by requiring a three-way comparison among the contributing asset’s fiscal cost, its normal market value, and the net equity increase