Italy issues latest tax return models with instructions
27 April, 2022
On 22 April 2022, the tax authority of Italy issued latest models, instructions, and technical specifications for tax returns, that effective for tax filing in 2022 in respect of the 2021 tax period. The updates are following:
Italy's tax administration issued two critical rulings on 4 June 2026 dismissing attempts to minimise gift tax during generational corporate transfers. Both decisions reinforce a core principle: transferring shares to the next generation only
Italy's Revenue Agency has issued a clarification on 26 May 2026 confirming that pleasure boats transferred from outside the EU qualify for VAT exemption when imported by relocating residents, even when held through foreign corporate
Italy’s Revenue Agency has announced that the government has introduced Legislative Decree no. 89/2026, published on 25 May 2026, implementing comprehensive tax relief measures to ease the burden of rising fuel costs on citizens and businesses.
Italy's Ministry of Finance has issued the Provision of 12 May 2026, which updates Italy's list of jurisdictions for automatic financial account information exchange under the Common Reporting Standard (CRS). The update follows Italy's
The Italian Ministry of Finance confirmed, on 19 May 2026, that Italy has joined the common understanding on GloBE Information Return filing under Pillar Two. Countries implementing the Global Minimum Tax from 2024 onwards, including Italy, have
Italy’s government has finalised its fuel decree with the publication of Conversion Law Number 79/2026 in the Official Journal on 16 May 2026. The legislation makes Legislative Decree number 33/2026 into permanent law, maintaining reduced excise