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European Accessibility Act: Upcoming Application in Italy. What Changes for Businesses and Consumers?
The entry into force of the obligations set out by the European Accessibility Act (Directive (EU) 2019/882, "EAA") is now imminent: as of 28 June …
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 …
