Italy issues latest tax return models with instructions
27 April, 2022
On 22 April 2022, the tax authority of Italy issued latest models, instructions, and technical specifications for tax returns, that effective for tax filing in 2022 in respect of the 2021 tax period. The updates are following:
The Italian Revenue Agency approved the Annual VAT Return Form to be used for filings in 2026, covering the 2025 tax year. Alongside the standard form, a simplified “Basic Annual VAT Return Form” has also been introduced for taxpayers who
The Italian Revenue Agency announced on 2 February 2026 that it has approved new communication forms and guidelines for accessing tax incentives for investments in the country’s disadvantaged areas, following changes introduced in the 2026 Budget
Italy plans to align its levy on low-value packages with a EUR 3 EU duty, which will become effective on 1 July 2026, Economy Minister Giancarlo Giorgetti said on 29 January 2026. The move targets inexpensive e-commerce imports, especially from
The Italian tax authorities have released the 2026 annual VAT return forms, Modello IVA 2026 and the simplified IVA BASE 2026, together with their official instructions for the 2025 tax year. The forms are available electronically on the Agenzia
The income tax treaty between Gabon and Italy, signed on 28 June 1999, entered into force on 19 December 2025. The agreement applies to Gabon’s corporate tax, flat-rate minimum tax, individual income tax, and tax on income from immovable
Italy’s government has published Legislative Decree No. 186/2025 in the Official Journal No. 288 of 12 December 2025 as part of its ongoing tax reform under Law No. 111/2023. The Legislative Decree No. 186/2025 introduces significant updates