Italy’s Council of Ministers have preliminarily approved a Legislative Decree with supplementary and corrective provisions to the recent tax reform on 13 March 2025.
The provisions cover compliance, penalties, litigation, and the two-year preventive composition procedure (CPB). The decree also introduces several simplification measures regarding obligations and payments.
The main provisions of the Legislative Decree are:
- Affirmation of the ban on electronic invoicing for healthcare professionals or entities serving final consumers;
- Regulation of the electronic storage and transmission of data on qualifying electric vehicle charging stations;
- Extending the CPB deadline to 30 September (previously 31 July) or the last day of the 9th month (previously the 7th);
- Adding criteria to exclude CPB individuals benefiting from favourable tax regimes or in professional associations from the CPB;
- Setting minimum penalties for late or missed registration of acts related to the registration tax;
- Establishing a double threshold for criminal customs violations covering customs duties and other taxes.
