Italy: Council of Ministers approves draft code on registration and indirect taxes
Italy preliminarily approves decree consolidating registration and indirect taxes to simplify compliance, excluding VAT. The Italian Council of Ministers granted preliminary approval to a Legislative Decree consolidating the rules on
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Italy: Council of Ministers approve amending protocols on frontier workers under tax treaty with Switzerland
Italy approved a draft law on 19 May 2025 to ratify amendments to agreements from 2024, modified by the 1978 and 2015 protocols. Italy’s Council of Ministers has approved a draft law on 19 May 2025, which ratifies the amending protocol
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Italy clarifies how VAT applies to secondment under legislative changes
Italy’s tax authority clarified that from 1 January 2025, staff secondment reimbursements covering only salary and related costs will be subject to VAT under new or renewed agreements. Italy’s tax authorities issued Circular No. 5/E on 16 May
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Italy: Council of Ministers approves draft decree on local taxes and fiscal federalism
Italy’s Council of Ministers has approved a draft Legislative Decree on 9 May 2025, introducing measures on local taxes and regional fiscal federalism as part of a tax reform. The Decree introduces greater fiscal autonomy for territorial
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Italy updates reportable and participating jurisdictions under CRS
Italy’s Ministry of Economy and Finance has issued a decree updating the list of jurisdictions considered reportable and participating under the Common Reporting Standard (CRS). The updated list, released in the Official Journal on 6 May 2025,
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Italy announces 2024 reliability synthetic indexes
Italy’s Ministry of Economy and Finance has published the Decree of 31 March 2025 in the Official Gazette on 18 April 2025, introducing the synthetic indexes of taxpayer reliability (ISA) for 100 business activity categories, applicable for the
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Italy, US call for non-discriminatory digital services tax
The Trump Administration has released the United States–Italy Joint Leaders Statement on 18 April 2025, marking the conclusion of the first official meeting between US President Donald Trump and Italy’s Prime Minister Giorgia Meloni. The
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Italy: Non-EU firms with tax representative must provide guarantee
Italy’s tax authorities issued implementation guidance (Regulation No. 178713/2025) on 15 April 2025, detailing the rules for the new guarantee required for certain nonresident entities registered for VAT in Italy through an Italian VAT
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Italy approves tax credit forms for simplified logistics zone investments
Italy’s tax authorities have approved the forms that qualifying enterprises must submit to claim the tax credit for investments in simplified logistics zones (ZLS) under Law Decree No. 202/2024. The regulations are detailed in Protocol No.
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Italy approves VAT reporting model form for small businesses
Italy's tax authorities have approved the quarterly form for qualifying taxable persons in Italy using the special VAT scheme for small enterprises in other EU Member States. The tax authorities outlined the guidelines in Protocol No.
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Italy releases 2024 corporate tax return forms
Italy’s tax authorities have released tax return forms for the fiscal year of 2024. The return forms are: Corporate tax (IRES) return form: Redditi 2025–SC and instructions, approved by Protocol No. 131067/2025 of 17 March 2025;
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Italy: Council of Ministers approve tax reform adjustments, bans e-invoicing for healthcare professionals
Italy’s Council of Ministers have preliminarily approved a Legislative Decree with supplementary and corrective provisions to the recent tax reform on 13 March 2025. The provisions cover compliance, penalties, litigation, and the two-year
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Italy gazettes decree on global minimum tax form
Italy’s Ministry of Economy and Finance has published the Ministerial Decree of 25 February 2025 in the Official Gazette No. 54 on 6 March 2025. As previously reported, the decree sets rules for companies subject to the global minimum tax on
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China, Italy new tax treaty enters into force
The new income tax agreement between China and Italy was enacted on 19 February 2025. Signed on 23 March 2019, it replaces the 1986 treaty between China and Italy. The agreement aims to eliminate double taxation on income and prevent tax
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Italy: Finance department clarifies general anti-avoidance rule
Italy’s finance department has issued guidelines on applying the general anti-avoidance rule (GAAR) under article 10-bis of Law No. 212 of 27 July 2000 on 27 February 2025. The document outlines the abuse of law doctrine and examines the key
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Italy publishes global minimum tax notification, withholding tax return form
Italy's Ministry of Finance released the withholding tax return form ‘Modello 770/2025’ and its instructions for fiscal year 2024 on 24 February 2025. The form was approved under Protocol No. 75896/2025. Eligible withholding agents and
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Italy: Google settles tax dispute for EUR 326 million, Amazon faces EUR 3 billion VAT evasion penalty
Google has settled a tax dispute with Italy’s tax authorities by paying EUR 326 million for alleged unpaid taxes from 2015 to 2019. The payment includes sanctions, penalties, and interest. Italian prosecutors had investigated Google for not
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Italy releases jurisdictions with transitional qualified status for Pillar Two
Italy’s Ministry of Economy and Finance has released a document listing jurisdictions with transitional qualified status for implementing the domestic minimum top-up tax (DMTT) and income inclusion rule (IIR). The list also shows which DMTTs
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