Italy: E-Invoicing Requirements for Suppliers of Goods and Services

The Italian Ministry of Finance confirmed, on 19 May 2026, that Italy has joined the common understanding on GloBE Information Return filing under Pillar Two. Countries implementing the Global Minimum Tax from 2024 onwards, including Italy, have

Italy’s government has finalised its fuel decree with the publication of Conversion Law Number 79/2026 in the Official Journal on 16 May 2026. The legislation makes Legislative Decree number 33/2026 into permanent law, maintaining reduced excise

Italy’s Revenue Agency has announced, on 14 May 2026, that it has updated its list of countries involved in the automatic exchange of financial account information, following a provision issued by the Department of Finance and the Revenue Agency

Companies that invested in capital goods within Southern Italy's Special Economic Zone last year can now utilise a supplementary tax credit through the newly established code 7041. The Revenue Agency introduced this code through Resolution no.

Italy’s Supreme Court has clarified the circumstances in which domestic transfer pricing rules apply to intragroup transactions, confirming that transactions conducted without consideration may remain outside the scope of transfer pricing where

Tax authorities across several jurisdictions are accelerating the rollout of compliance systems for the OECD’s Pillar Two global minimum tax regime, with new filing portals, technical specifications, deferrals and reporting procedures now being