Italy updates filing instructions for CbC Report

The Italian tax authorities have issued Ruling Answer No. 70/2026, which addresses a specific tax query regarding whether a Swiss cantonal tax—the "Capital Tax"—can be deducted from the Italian taxes due under the Controlled Foreign Company

The Italian Revenue Agency has clarified on 4 March 2026 that certain medical products and food supplements qualify for a reduced VAT rate of 10%, but only after obtaining proper classification from the customs agency. Medical devices for wound

Italy’s tax authorities announced that the final versions of Italy's 2026 tax declaration forms are now available following ministerial approval on 27 February 2026. These forms—including the 730, Income Tax, CNM, 770, and IRAP—will be used to

Italy’s Council of Ministers has given approval to a comprehensive legislative decree on 18 February 2026 that consolidates Italy's income tax laws, following a proposal by Economy and Finance Minister Giancarlo Giorgetti. This compilation

Italy's Revenue Agency has clarified on 9 February 2026 that funds withheld by Renewable Energy Communities (CERs) from member incentives fall outside VAT regulations and don't count as taxable revenue. According to the Response No. 22/2026, the

Italy's Revenue Agency has clarified in Response No. 25 on 9 February 2026 that agricultural businesses that determine income from cadastral (land registry) records can access the tax credit for investments in the Single Special Economic Zone (ZES)