Europe

The Revenue Agency clarified that standalone electricity storage devices (accumulatori di energia elettrica) do not qualify for the reduced VAT rate (10%) reserved for components essential to the construction of photovoltaic systems. Since batteries are not indispensable for the operation of the solar plant itself—they store energy but do not generate it—they are subject to

The Italian Revenue Agency has issued updated guidance on the tax implications of the Business Crisis and Insolvency Code (Codice della Crisi d’Impresa e dell’Insolvenza). The analysis focuses on the institutes of over-indebtedness (sovraindebitamento) and the role of the tax administration in the evaluation procedures concerning consumers, minor entrepreneurs, and the discharge of insolvent debtors

The Agency, aligning with established case law, confirmed that the judicial decree granting discharge (esdebitazione) to an insolvent debtor (debitore incapiente) under the over-indebtedness procedure is subject to registration tax in a fixed amount (imposta fissa). However, if the decree includes provisions that confer a patrimonial benefit—such as the transfer of assets or the extinction

Starting 27 October 2026, the CNDCEC’s training arm (FNC Formazione) delivers a nine-lesson online course dedicated to the new Unified VAT Testo Unico IVA, which becomes effective 1 January 2027. The program, structured over six weeks concluding 2 December 2026, covers the consolidated VAT framework, alignment with EU Directive 2006/112/EC, digital invoicing obligations, cross-border supply

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