On 20 November 2020, the Italian Ministry of Finance issued a Decree containing technical rules and procedures for the implementation of the DAC6 reporting requirements introduced by Legislative Decree No. 100 of 30 July 2020.
In accordance with Legislative Decree No. 100, the DAC6 reporting requirements generally apply in Italy from 1 January 2021, including for reporting arrangements from 1 July to 31 December 2020, while the reporting of historical arrangements between 25 June 2018 to 30 June 2020 is due by 28 February 2020.
