Italy’s Ministry of Finance released the withholding tax return form ‘Modello 770/2025’ and its instructions for fiscal year 2024 on 24 February 2025. The form was approved under Protocol No. 75896/2025. Eligible withholding agents and intermediaries must file it electronically by 31 October 2025.
The tax authorities also issued a Decree, on 25 February 2025, which sets the rules for companies subject to the global minimum tax to submit a notification form if they choose not to file the global information return (GIR). The notification form model will be adopted within 180 days of the decree’s publication in the Official Gazette.
The notification form informs the Revenue Agency of the group company designated to submit the GIR for the non-submitting company. The decree details the required information, submission deadlines, procedures, and consequences of errors or omissions. The notification requirement applies to all group companies in Italy.
The standard deadline for filing the global minimum tax notification form is 15 months after the fiscal year ends, but it is extended to 18 months for the first year of a group falling under the scope of the rules.
