Italy: Tax Authorities clarify two-year preventive tax agreement rules
The Italian tax authorities issued Circular No. 8/E on 6 October 2026, which provides systematic operational guidance on the Two-Year Preventive Composition Procedure (Concordato Preventivo Biennale, CPB). Originally introduced by Legislative
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Italy: Revenue Agency launches VAT anomaly alerts for 2023 tax period
The Italian Revenue Agency announced on 5 October 2026 that it has established procedures to notify VAT-registered taxpayers about discrepancies in their 2023 tax filings. Director Vincenzo Carbone signed the provision on 5 October 2026 to implement
See MoreItaly introduces 20% fuel tax credit for fishing businesses
The Italian Revenue Agency introduced a fuel subsidy for fishing businesses on 22 September 2026. The measure, established through Resolution No. 32, creates tax code 7080 to help operators manage rising fuel expenses for company vehicles. How
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Italy: Tax Authority clarifies corrections to digital services tax returns
The Italian Revenue Agency confirmed on 22 September 2026 that taxpayers subject to the digital services tax can file supplementary returns to correct earlier submissions. The digital services tax applies to large multinational groups earning more
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Italy clarifies VAT treatment of private-cage data centre services
The Italian Revenue Agency (IRA) has published Ruling No. 175 of 17 September 2026, clarifying the VAT treatment of data centre colocation services. The ruling responds to a query from a foreign cloud computing company operating through an Italian
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Italy: Tax authority expands F24 payment codes for inheritance and gift tax
The Italian Revenue Agency introduced new tax codes through Resolution 30/2026, effective 16 September 2026. These codes expand the F24 form payment system to streamline declarations and payments related to inheritance tax, gift tax, mortgage tax,
See MoreItaly eliminates road tax for millions of vehicles
The Italian government announced it would scrap the annual road tax for 14.5 million cars and motorcycles beginning in 2027. The measure will drain more than EUR 2 billion from state finances at a time when Italy already faces significant budget
See MoreItaly: Supreme Court upholds VAT assessment despite amended return
The Italian Revenue Agency has issued a release on 14 September 2026 regarding a recent decision by the Italian Supreme Court of Cassation (Ordinance No. 24863/2026) concerning the correction of VAT reporting errors. The ruling confirms that
See MoreItaly confirms tax-neutral merger of foundation and agricultural partnership
Italy’s Revenue Agency confirmed on 11 September 2026 that a foundation can merge with a simple agricultural partnership while avoiding capital gains tax, VAT, and most other direct taxes. The ruling, contained in response no. 171, applies to
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Italy clarifies tax treatment of blockchain-based financial instruments
The Italian Revenue Agency clarified, on 10 September 2026, that companies managing digital registers for blockchain-based financial instruments cannot operate as traditional banks under tax law. In response to question no. 170/2026, the Agency
See MoreItaly extends temporary diesel excise duty reduction through 10 September 2026
Italy’s Minister of Economy and Finance, in agreement with the Minister of Environment and Energy Security, reduced excise duty on diesel fuel from 6 September 2026 to 10 September 2026. The extension was granted through a Decree of the
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Italy confirms single economic zone tax credit for pre-notification leased equipment
The Italian Revenue Agency announced the issuance of Response no. 169 on 3 September 2026, in which it ruled that companies operating within the Single Economic Zone (ZES Unica) can claim the regional tax credit for equipment leased in 2026 even
See MoreItaly: Revenue Agency introduces automatic VAT settlement for unfiled returns
Italy’s Revenue Agency has published implementation rules for a new automatic VAT settlement process introduced by the 2026 Budget Law. The provision, signed on 28 August 2026, details how authorities can determine amounts owed when taxpayers
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Italy confirms tax exemption for business transferees after failed restructuring
The Italian Revenue Agency clarified on 1 September 2026 that a business transferee retains full tax exemption even after a restructuring agreement fails due to the transferor's breach of contract. The ruling, contained in Legal Advice No. 9 of 1
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Italy extends reduced diesel and biodiesel excise rates through 5 September 2026
Italy has extended reduced excise duty rates on diesel fuel, gas oil and biodiesel for the period from 27 August to 5 September, 2026, according to Decree-Law No. 153, published on 26 August 2026 in the Gazzetta Ufficiale della Repubblica Italiana
See MoreItaly gazettes postponement of EUR 2 administrative handling fee on low-value imports
Italy has published Law No. 152 of 7 August 2026 in the Official Gazette, which converts Decree-Law No. 107 of 26 June 2026 into law, incorporating the amendments set out in its annex. The legislation formally postpones the introduction of the EUR 2
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Italy: Omnibus tax decree, reshapes corporate tax, VAT, compliance rules
The Italian Revenue Agency has announced that it published Legislative Decree No. 148 of 7 August 2026 (the Omnibus Tax Decree) in the Official Gazette on 11 August 2026. This follows the Italian government's approval of a sweeping 37-article tax
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Italy gazettes decree reshaping local tax administration, fiscal federalism
The Italian Revenue Agency announced on 12 August 2026 that it published Legislative Decree No. 147/2026 in the Official Gazette No. 185 on 11 August 2026, which entered into force the same day. Legislative Decree No. 147/2026 introduces specific
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