Romania introduced and enacted Government Emergency Ordinance no. 21/2025 (GEO 21/2025) on 4 April 2025, which amends the construction tax (pillar tax). The provisions of the ordinance take effect upon publication and will be applicable beginning

Italy’s tax authorities have approved the forms that qualifying enterprises must submit to claim the tax credit for investments in simplified logistics zones (ZLS) under Law Decree No. 202/2024. The regulations are detailed in Protocol No.

Italy's tax authorities have approved the quarterly form for qualifying taxable persons in Italy using the special VAT scheme for small enterprises in other EU Member States. The tax authorities outlined the guidelines in Protocol No.

Italy’s tax authorities have released tax return forms for the fiscal year of 2024. The return forms are: Corporate tax (IRES) return form: Redditi 2025–SC and instructions, approved by Protocol No. 131067/2025 of 17 March 2025;

Italy’s Council of Ministers have preliminarily approved a Legislative Decree with supplementary and corrective provisions to the recent tax reform on 13 March 2025. The provisions cover compliance, penalties, litigation, and the two-year

Romania’s tax authority published a playbook on VAT registration and RO e-invoice requirements for public authorities on 7 March 2025. The playbook includes legal provisions regarding VAT registration of public institutions and RO e-invoice