Italy clarifies 10% VAT for waste transports despite 2025 budget changes
The Italian Revenue Agency has clarified, on 17 March 2026, that waste transportation services will continue to benefit from a reduced 10% VAT rate, even when transporting waste destined for landfills or incineration facilities without energy
See MoreItaly to revise 2026 budget law delaying import fee, clarifying VAT rules, easing hyper-depreciation criteria
Italy’s Ministry of Economy and Finance announced on 12 March 2026 that it will soon issue legislative changes to the 2026 Budget Law (Law No. 199 of 30 December 2025), targeting key aspects of tax and customs policy. The planned changes will
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Italy: Revenue Agency clarifies POS-cash register linking requirements under 2025 budget law
The Italian Revenue Agency has provided detailed guidance on the mandatory connection between point-of-sale (POS) devices and electronic cash register systems, effective from 1 January 2026. This requirement, introduced by the 2025 Budget Law,
See MoreItaly: Cash stamp purchases over EUR 500 block tax assessment deadline reduction
Italy’s Revenue Agency has announced on 12 March 2026 that Italian taxpayers who purchase revenue stamps in cash for amounts exceeding EUR 500 cannot benefit from the two-year reduction in tax assessment deadlines, according to the Revenue
See MoreItaly clarifies Swiss cantonal net wealth tax not creditable against CFC tax
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
See MoreItaly: Food supplements, medications subject to 10% reduced VAT rate
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
See MoreItaly releases final versions of 2026 tax return forms
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
See MoreItaly: Council of Ministers grants initial approval to consolidated income tax legislation
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
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Italy rules energy community withholdings exempt from VAT
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
See MoreItaly: Agricultural businesses with cadastral income can access special economic zone tax credit
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)
See MoreItaly finalises global minimum tax declaration form for multinational groups
Italy's Revenue Agency issued a directive on 6 February 2026, approving the annual declaration form for supplementary taxation under the Global Minimum Tax regime established by Legislative Decree no. 209/2023. The provision finalises the
See MoreItaly introduces optional tax risk, cooperative compliance regime for SMEs
Italy’s Revenue Agency has introduced a new optional regime on 3 February 2025, allowing companies that do not qualify for the cooperative compliance program to adopt a formal system for detecting, measuring, managing, and controlling tax
See MoreItaly issues unified VAT code, effective January 2027
Italy has released the new Consolidated VAT Code (Testo Unico IVA), which reorganises VAT legislation into a single framework. Published following Legislative Decree no. 10 of 19 January 2026, and approved by the Council of Ministers on 22
See MoreItaly, Kosovo income tax treaty enters into force
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
See MoreItaly approves annual, basic VAT return forms for 2025 tax year
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
See MoreItaly extends investment tax credits for special economic zones, logistics zones
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
See MoreItaly to raise small parcel tax to EU level
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
See MoreItaly: Tax Authorities updates annual VAT return forms
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
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