Italy: new rules on taxation of digital economy services partially repealed

The Italian Ministry of Economy and Finance and the Revenue Agency have published coordinated guidance on Global Minimum Tax reporting, including centralised filing procedures for the GloBE Information Return and comprehensive FAQs addressing Pillar

Italy and Paraguay are in negotiations for a bilateral income tax treaty, according to a release from the Italian Paraguayan Chamber of Commerce on 22 June 2026. The discussions come as Paraguay strengthens its position as a strategic investment

Italy's Council of Ministers has postponed the EUR 2 administrative handling fee on imports below EUR 150 by a further three months. The decision was approved at the Council of Ministers' meeting on 22 June 2026. The fee, which applies to

Italy's Revenue Agency has finalised implementation of DAC8 (Directive (EU) 2023/2226) through a provision signed on 22 June 2026 by Director Vincenzo Carbone. The new rules establish mandatory registration and reporting obligations for

Italy has gazetted the Decree of 29 May 2026 on 11 June 2026, establishing the 2026 conventional remuneration levels used for both social security contributions and income tax calculations for Italian workers employed abroad. The decree, adopted

Italy’s Supreme Court, in Ordinance No. 16134 of 25 May 2026, held that relief from double taxation under the Italy–Germany income and capital tax treaty cannot be refused solely because the taxpayer failed to file an Italian tax return or