Italy's Ministry of Economy and Finance has rolled out updated tax reliability indicators affecting 1.85 million taxpayers across trade, professional, service, and manufacturing sectors, incorporating eight years of economic data to reflect recent market changes and geopolitical impacts.
Italy’s Revenue Agency announced on 17 April 2026 that the Ministry of Economy and Finance had published the Decree of 31 March 2026 in the Official Gazette on 16 April 2026.
The decree approves a comprehensive update to 85 synthetic tax reliability indicators (ISAs), set to impact approximately 1.85 million Italian taxpayers across various business sectors starting from the 2025 tax period.
Published in Official Journal No. 88 on 16 April 2026, the decree dated 31 March 2026 introduces revised indicators that will be applied in the 2026 tax return cycle. The update affects diverse business categories, including bars, restaurants, dental practices, notary offices, and numerous other commercial activities.
Sector-specific breakdown
The approved indicators span four primary economic sectors: 24 indices for trade activities, 20 for professional services, 26 for the service sector, and 15 for manufacturing. Affected businesses range from newspaper retailers and watch wholesalers to olive oil producers and footwear manufacturers.
The Commission of Experts reviewed the indicators on 11 March 2026, providing a favourable assessment before final approval. Taxpayers subject to these revised ISAs must utilise them in their upcoming tax returns to receive fiscal reliability ratings and access incentive benefits under Article 9-bis of Legislative Decree No. 50/2017.
Advanced methodology and economic considerations
The updated ISAs incorporate data from eight consecutive tax periods (2016-2023), allowing comprehensive analysis of recent economic trends and market fluctuations. This extended timeframe captures effects from national and international economic changes, including geopolitical tensions, energy price increases, and interest rate movements.
Developers utilised multiple economic-financial indicators with current data, integrating extraordinary economic impacts into the ordinary ISA framework. However, additional extraordinary corrective measures are under development, expected by late April, to address ongoing market pressures and commodity price volatility.
Territorial differentiation and exclusions
The decree includes updated territorial provisions differentiating requirements by municipality, province, region, and area. These provisions account for location-based influences on revenue determination, covering general territoriality, trade patterns, average taxable income levels, real estate prices, and rental fees.
Key exclusion criteria remain unchanged from previous periods. ISAs do not apply to taxpayers declaring earnings exceeding EUR 5,164,569, those using flat-rate schemes, businesses with non-prevalent activities exceeding 30% of total revenues, certain cooperative societies, and participants in VAT groups under Presidential Decree No. 633/1972.
