Italy publishes latest withholding tax return form
05 February, 2023
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.
The Italian Revenue Agency published Provision Prot. n. 123184/2026 on 22 April 2026, which outlines the formal procedures for claiming a refund or utilising compensation for the portion of Regional Tax on Productive Activities (IRAP) paid on
Italy’s Revenue Agency has announced that it has enacted Law no. 50 of 20 April 2026, converting Decree Law no. 19/2026, which introduces significant tax simplifications as part of the National Recovery and Resilience Plan (NRRP)
Italy’s Revenue Agency announced on 17 April 2026 that the Ministry of Economy and Finance had published the Decree of 31 March 2026 in the Official Gazette on 16 April 2026. The decree approves a comprehensive update to 85 synthetic tax
The Italian Revenue Agency has introduced new tax codes to facilitate payments under two distinct fiscal frameworks: the Transition 5.0 plan and the reformed controlled foreign companies (CFC) regime. These updates aim to streamline tax compliance
The Italian Revenue Agency has published translated versions of its Annual VAT Return Form and related instructions for the 2026 filing season, continuing its annual effort to support taxpayers with different linguistic needs. The standard annual
The Italian Tax Court of Appeals of Abruzzo delivered a decision on 17 February 2026 (Decision 93/2026), allowing a US corporation to benefit from a reduced 1.2% withholding tax rate on dividends received from its Italian subsidiary. Case