Europe

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

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