Newsalert
E-commerce from non-EU countries: national fee postponed, EU flat-rate duty and handling fee
The Italian Council of Ministers of June 22, 2026 therefore approved, within the framework of the law decree implementing the NRRP (National Recovery and Resilience …
Use of Electronic Invoice Data by the Italian Tax and Customs Authorities
Since 2019, with the introduction of the general mandatory electronic invoicing requirement, the use of data relating to invoices transmitted through the Exchange Data System …
The application process for the “new” social security contribution reliefs is now open
With INPS Messages Nos. 1966, 1968 and 1970 of 11 June 2026, the Italian National Social Security Institute (“INPS”) provided important operational guidance on the …
VAT Disputes: EU Advocate General pushes back on Italy’s tax settlement regime
On 11 June 2026, Advocate General Dean Spielmann delivered his Opinion in Case C‑308/25, concerning a dispute between the Italian Revenue Agency and Isolanti Group …
The Italian tax authorities are sending compliance letters for VAT discrepancies related to 2025
The Italian tax authorities shall make available for every taxpayer, or their intermediaries, data and information aimed to promote compliance and voluntary disclosure procedure, enabling …
“New” social security exemptions for 2026 hirings: women’s bonus, youth bonus and ZES bonus
With Circulars Nos. 55, 56 and 57 published on May, 14th 2026, the Italian Social Contribution Institute (the “INPS”) provided the first operational guidance on …
Digital ATA Carnet – Changes taking effect from June 1, 2026
With the Circular Letter No. 14 dated May 27, 2026, the Italian Customs Authorities officially announced the launch of the eATA system, the ATA Carnet …
Intra-EU triangular transactions: failure to include “reverse charge” on the invoice precludes the simplification
In the context of chain transactions, the failure of the middleman’s invoice to refer to the reverse charge mechanism prevents the application of the simplification …
Pay Transparency: Key Changes Under Legislative Decree No. 96/2026
On 1 June 2026, Legislative Decree No. 96 of 7 May 2026 was published in Italy's Official Gazette, transposing Directive (EU) 2023/970 aimed at strengthening …
Generative AI and copyright: towards a new balance between innovation and the protection of rightsholders
By reshaping the way content is created, generative AI has called into question some of the assumptions on which European copyright law is based. …
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