L'Agenzia delle Entrate ha pubblicato la circolare n. 2 del 24 febbraio 2026 che fornisce istruzioni operative sulla tassazione agevolata prevista dalla Legge di Bilancio 2026.

From July 1, 2022, the data relating to cross-border transactions must be transmitted to the Italian Tax Authority via the national e-invoicing platform, Sistema di Interscambio.

I Paesi aderenti all'OCSE hanno raggiunto, l'8 ottobre u.s., un'intesa sulla tassazione delle imprese multinazionali, su cui già era stato trovato...

Italy is in the process of introducing a tax credit on research and development activities to encourage investment. .

Italy normally reminds you of not worrying, being happy, easy life-style, and, if anything, holidays.

The Italian Government published the Ministerial Decree of 9 August 2016 (the "Decree") that amended the list of countries and territories "allowing an adequate exchange of information with the Italian Tax Authorities"...

Italian lawmakers created a legislative decree and are employing incentives rather than penalties to encourage more taxpayers to adopt electronic invoicing.

On 11 August 2020, Legislative Decree no. 100 of 30 July 2020 (effective from 26 August 2020) has been published in the Official Gazette (the "Decree").

In 2017, Italy introduced a specific tax provision regarding short-term tenancies having a duration of not more than 30 days (as per Article 4 of Legislative Decree n. 50 of 2017...

In the referendum held on 23 June 2016, the United Kingdom voted in favour of exiting the European Union.

Law Decree no. 63/2024 ("Agriculture Decree"), converted into Law no. 101 dated 12 July 2024, introduced new provisions concerning the fiscal treatment of income deriving from the production and sale

In 2016, the Italian Parliament introduced the "non-possessory" pledge (i.e., floating charge) with the aim of offering Italian businesses the possibility to secure payment obligations...

Italy has passed a number of measures aimed at attracting foreign high-net worth individuals and investors in the Budget Law for 2017.

In these days of austerity in Western Europe a worrying, though not surprising, trend is the imposition of taxes on business aircraft.

L'articolo 11 del d.l. n. 50 del 24 aprile 2017, pubblicato in GU 24 aprile 2017, introduce e disciplina la c.d. "Definizione agevolata delle controversie tributarie".

The Italian tax authorities have issued a significant ruling on pension taxation following EDF's nationalization by the French State. A French resident considering relocation to Italy questioned whether this change in ownership could reclassify their CNIEG pension from a social security benefit to a government pension, potentially shifting exclusive taxing rights to France. The authorities' response provides important insights for similar situations involving state-owned entities performing commercial activ

European Union Regulation No. 2025/517 has implemented the VIDA package – a new set of regulations for value-added tax (VAT), allowing EU countries to impose electronic invoicing requirements...

As of July 1, 2025, Italy has implemented a reduced 5% VAT rate on the sale and importation of artworks, antiques, and collectors' items.

European Union subsidiaries and their directors face increasing scrutiny when applying reduced withholding tax rates under double taxation treaties and EU directives.

The Italian Tax Authority has issued new guidance on tax benefits introduced by the 2026 Budget Law, addressing the treatment of salary increases from contract renewals and various work-related allowances. The circular clarifies which types of compensation qualify for preferential substitute tax rates and establishes important distinctions for different categories of workers and payment structures.