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Exclusion of FTSE MIB Companies from the Split Payment Mechanism Starting July 1, 2025
As of July 1, 2025, companies listed on the FTSE MIB index of the Italian Stock Exchange, identified for VAT purposes, will be excluded from …
Sugar Tax – Further postponement approved by the Italian Government
The Italian Government decided to further postpone the entry into force of the Sugar Tax from 1st July 2025 to 1st January 2026. …
Registration of passive invoices by April of year following their receipt: essential for VAT deduction?
Registration of passive invoices by April of year following their receipt: essential for VAT deduction? With the response to query no. 115/2025, the Revenue Agency seems …
Employee participation in corporate governance is now law
On May 14th, 2025, the law entitled “Provisions for employee participation in the management, capital, and profits of companies” was definitively approved. It will come …
Updates on labour matters introduced by the Budget Law for 2023
On 29 December 2022, the Budget Law for 2023 (Law 197/2022) was published in the Official Gazette. The Law contains numerous interventions on labour and …
Signed the extraordinary protocol for the tertiary, distribution, and services sector: granting of one-off payment and contractual increases
On 12nd December 2022, the employers' association Confcommercio signed - in agreement with the trade unions Filcams Cgil, Fisascat Cisl and Ulitucs - an extraordinary …
News on electronic invoicing and VAT compliance obligations proposed by the European Commission in the context of the new “VAT In the Digital Age package (VIDA)”
On December 8, 2022, the European Commission published the action plan “VAT In the Digital Age package (VIDA)” that requires Member States to …
January 2023: what changes in the italian civil proceedings
The Legislative Decree No. 149/2022, issued as an implementation of Delegated Law No. 206/2021, carried out a substantial reform of civil justice to be achieved …
2023 Budget Law – New provisions in the VAT, excise duties and consumption tax field
Law No. 197/2022 concerning the “Budget of the State for the financial year 2023 and multiannual budget for the period 2023-2025” (“Budget Law”) was approved …
Focus on securitisations: national compliance with EU regulations – Latest communications from the Bank of Italy
The Official Gazette No. 205 of 2 August 2022, General Series, published Legislative Decree No. 131, which entered into force on 3 September 2022, amending …
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