The Order of 7 August 2025 introduces a form model for companies under the GMT opting out of submitting the global information return (GIR).
The Italian Revenue Agency has issued the Order of 7 August 2025, approving a notification form for companies subject to the global minimum tax (supplementary tax) that choose not to submit the global information return (GIR).
GIR sets out a standardised information return to facilitate compliance with and administration of the GloBE Rules. The GIR was released by the Inclusive Framework on BEPS in July 2023.
This form notifies the Revenue Agency of the designated group company responsible for submitting the GIR on behalf of the company that decided not to submit the GIR.
The form must be submitted online, directly or through an authorised intermediary, through the Revenue Agency’s electronic channels. The file containing the form is created using the “NotificaGlobe” software on the agency’s website.
Earlier, the rules for this notification were outlined in the Ministry of Finance’s Decree of 25 February 2025, which was published in the Official Gazette No. 54 on 6 March 2025.
