The Italian tax authorities have recently released the latest withholding tax return form for the fiscal year 2022. The withholding tax return form (Modello 770/2023) and instructions was approved by Protocol No. 25954/2023 on 27th January 2023. Qualified withholding agents and intermediaries must submit the form electronically by 31st October 2023.
Related Posts
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
Read MoreThe 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
Read MoreItaly’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
Read MoreItaly’s Revenue Agency has announced, on 14 May 2026, that it has updated its list of countries involved in the automatic exchange of financial account information, following a provision issued by the Department of Finance and the Revenue Agency
Read MoreCompanies that invested in capital goods within Southern Italy's Special Economic Zone last year can now utilise a supplementary tax credit through the newly established code 7041. The Revenue Agency introduced this code through Resolution no.
Read MoreItaly’s Supreme Court has clarified the circumstances in which domestic transfer pricing rules apply to intragroup transactions, confirming that transactions conducted without consideration may remain outside the scope of transfer pricing where
Read More
