Italy

On 20 October 2026, the Italian Supreme Court (ordinanza no. 26283/2026) reinforced the principle that a taxpayer who fails to challenge a payment demand (intimazione di pagamento) within the prescribed deadline is precluded from subsequently contesting the validity of the underlying tax collection notice (cartella esattoriale) or invoking statute-of-limitations defenses that expired before the demand.

On 6 October 2026, the Italian Supreme Court (ordinanza no. 26323/2026) ruled that a company which claimed input VAT deduction on the purchase of an instrumental property must reverse that deduction if the property is subsequently leased under a VAT-exempt regime. The Court reasoned that the lease changes the effective destination of the property from

On 19 October 2026, the Department of Finance (Dipartimento delle Finanze) and the Revenue Agency (Agenzia delle Entrate) jointly published the latest edition of “Gli immobili in Italia” (Real Estate in Italy), providing a comprehensive statistical snapshot of the national real estate stock as of 2026. The report integrates cadastral data, OMI (Osservatorio del Mercato

On 19 October 2026, the Revenue Agency held a roadshow event in Rome as part of its national tour dedicated to the tax reform of the Third Sector (Terzo Settore), introduced by Legislative Decree 112/2017 and subsequent amendments. The session focused on the practical application of the new VAT exemption regimes for non-commercial activities, the

On 18 October 2026, the CNDCEC announced the launch of TrovaTU, a dedicated search engine developed with contributions from the National Council to help professionals, citizens, and businesses navigate the eight new Unified Texts (Testi Unici) taking effect 1 January 2027. The platform indexes the consolidated VAT, direct tax, procedural, and collection codes, enabling keyword

On 16 October 2026, the Revenue Agency published the Real Estate Market Observatory (OMI) quotations for the first half of 2026. These semiannual benchmarks provide minimum and maximum per-square-meter values for residential, commercial, and tertiary properties across all Italian municipalities, segmented by zone and property condition. The OMI data serves as the primary reference for

In mid-October 2026, the Italian National Council of Chartered Accountants (CNDCEC) convened a high-level roundtable with Vice Minister Maurizio Leo and Revenue Agency Director Vincenzo Carbone to discuss the eight Unified Texts (Testi Unici) stemming from the comprehensive tax reform (Legge Delega 111/2023). These consolidated codes, covering VAT, direct taxes, tax procedures, and collection, enter

On 15 October 2026, Andersen’s Italian multidisciplinary team completed financial and tax due diligence for flyRen Energy Group’s acquisition of a renewable energy project portfolio from Ignis. The portfolio comprises projects across Italy with a total expected capacity of approximately 656 megawatts. The transaction highlights the increasing importance of specialized tax due diligence in the

On 13 October 2026, FiscoOggi published a comparative analysis of the newly launched French e-invoicing and e-reporting mandate, which began a phased rollout on 1 September 2026, against Italy’s established centralized Sistema di Interscambio (SDI) operating since 2019. The French model adopts a decentralized platform approach with certified private service providers (PDPs), while Italy maintains

As of 12 October 2026, the Italian government reminds separated parents that the deadline to apply for the rent bonus (contributo affitto) for their primary residence is 28 October 2026. The benefit supports parents with custody of children who incur rental expenses. Applications must be submitted electronically via the dedicated portal. Key Takeaways Eligibility: Separated