Legislative Decree No. 141, published in Official Gazette No. 181 on 6 August 2026, brings 368 articles of consolidated tax compliance and assessment rules into force on 1 January 2027, unifying fragmented legislation across income tax, VAT, and administrative procedures.
Italy has gazetted a sweeping reform of its tax compliance and assessment rules. Legislative Decree No. 141, signed 5 August 2026 and published in the Official Gazette No. 181 (Ordinary Supplement No. 28) on 6 August 2026, consolidates scattered tax legislation into a single framework of 368 articles.
This legislation outlines the formal approval of a comprehensive consolidation of tax regulations concerning compliance and verification. It serves as a presidential decree that references a series of legislative mandates and prior decrees issued between 2023 and 2026 to reform the national tax system. The bill emphasises the reorganisation of fragmented laws into a unified body to ensure consistency across various sectors, including income tax, VAT, and judicial procedures.
The primary objective of this new legislation is to reorganise current legislation concerning compliance and verification (assessment) into a single, cohesive body of law. Additionally, it introduces provisions to coordinate and correct the previously adopted consolidated texts to ensure system-wide consistency.
The Decree will become law on 1 January 2027.
What the reform covers
The legislation reorganises three distinct areas.
- Part I governs compliance mechanics: tax registration, identification numbers, accounting requirements, and filing deadlines for income tax and VAT. It also standardises how tax authorities apply synthetic reliability indices and handle periodic settlements.
- Part II addresses the compliance relationship between taxpayers and revenue authorities. This section sets out cooperative compliance programs, dispute settlement options, preventive agreements, tax assessment procedures, and protocols for international information sharing.
- Part III contains transitional provisions for the changeover.
