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 income tax treaty between Italy and Kosovo, signed on 22 June 2021, entered into force on 21 December 2025 and applies from 1 January 2026. This agreement aims to eliminate double taxation on income and prevent tax evasion and avoidance
The Italian Revenue Agency approved the Annual VAT Return Form to be used for filings in 2026, covering the 2025 tax year. Alongside the standard form, a simplified “Basic Annual VAT Return Form” has also been introduced for taxpayers who
The Italian Revenue Agency announced on 2 February 2026 that it has approved new communication forms and guidelines for accessing tax incentives for investments in the country’s disadvantaged areas, following changes introduced in the 2026 Budget
Italy plans to align its levy on low-value packages with a EUR 3 EU duty, which will become effective on 1 July 2026, Economy Minister Giancarlo Giorgetti said on 29 January 2026. The move targets inexpensive e-commerce imports, especially from
The Italian tax authorities have released the 2026 annual VAT return forms, Modello IVA 2026 and the simplified IVA BASE 2026, together with their official instructions for the 2025 tax year. The forms are available electronically on the Agenzia
The income tax treaty between Gabon and Italy, signed on 28 June 1999, entered into force on 19 December 2025. The agreement applies to Gabon’s corporate tax, flat-rate minimum tax, individual income tax, and tax on income from immovable