Italy announces tax incentive for hiring researchers
Italy has passed a law focused on education, technical institutes, teachers, school infrastructure, and tax credits for companies hiring researchers. Italy has enacted Law No. 79 of 5 June 2025, which was published in the Official Gazette. This
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Italy: Council of Ministers approves amendments to tax reform
Italy approved a new Legislative Decree on June 4, 2025, updating tax compliance, litigation, penalties, and the 2-year preventive composition procedure (CPB). Italy’s Council of Ministers has approved a Legislative Decree on 4 June 2025, which
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Italy issues guidance on DST for online gaming and betting
Italy's tax authority issued guidance on applying the 3% digital services tax (DST) to the online gaming and betting industry. Italy’s tax authority (ITA) released Tax Law Principle (TLP) No. 6/2025 on 3 June 2025, offering guidance on the
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Italy, Uzbekistan sign investment protection agreement
Italy and Uzbekistan signed an investment protection agreement (IPA) on 29 May 2025. Italy and Uzbekistan signed an investment protection agreement (IPA) on 29 May 2025. The agreement aims to support Uzbekistan in improving its legal
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Italy, Kyrgyzstan sign investment protection agreement
Italy and Kyrgyzstan signed an investment protection agreement (IPA) on 30 May 2025. Italy and Kyrgyzstan signed an investment protection agreement (IPA) on 30 May 2025. The IPA between Italy and Kyrgyzstan aims to promote and protect
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Italy: Finance ministry updates synthetic reliability indices
Italy’s finance ministry issued a ministerial decree on 28 May 2025, updating the synthetic indices of reliability (ISA) for the 2024 fiscal year. Italy’s Ministry of Economy and Finance has published the Ministerial Decree of 24 April
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Italy to abolish VAT split payment for FTSE MIB firms by July 2025
Italy has extended the VAT split payment system until 30 June 2026 for most public sector transactions. From 1 July 2025, FTSE MIB-listed companies must exit the regime and return to the standard VAT system. Italy has extended the VAT split
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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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