Italy’s Revenue Agency has updated its automatic exchange of financial account information lists under the 2015 decree and EU Directive 2014/107/EU, expanding international participation. The revised framework includes 94 reporting jurisdictions and 120 participating countries, with Belize, Rwanda and Senegal joining from 2026, alongside updated territorial coverage for France and Spain.
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 on 12 May 2026.
The new measure modifies the annexes to the 28 December 2015 ministerial decree that governs the automatic exchange of financial data under Law No. 95/2015 and EU Council Directive 2014/107/EU.
The revised Annex C now includes 94 reporting jurisdictions that actively exchange financial information. Three countries—Belize, Rwanda, and Senegal—will begin sharing data in 2026, covering accounts from 2025 onwards.
Annex D, which identifies participating jurisdictions committed to information exchange, has expanded to 120 countries.
The provision also clarifies territorial coverage for certain nations. France’s participation extends to Guadeloupe, French Guiana, Martinique, Reunion, Saint Martin, Mayotte, and Saint Barthélemy, while Spain’s involvement includes the Canary Islands.
The complete provision is now accessible on both the Finance Department and Revenue Agency websites for financial institutions and interested parties.
