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America’s Cup Naples 2027 – Special regime applicable to VAT refund claims submitted by extra-EU companies
A cura di Lorenzo Ontano, Matteo Zovi, Anna Tripodi Article 3 of Law Decree No. 108/2026, containing urgent provisions on sports and major events, introduced special tax measures related to the 38th edition of …
New Transition Plan 5.0 – Practical and Interpretive Issues of the New Hyper-Depreciation Regime
The 2026 Budget Law reintroduced, effective 1 January 2026, the increase in the tax-relevant cost of new capital goods, a measure already known as "hyper-depreciation" in its first …
Supplementary Pension Schemes: Introduction of Automatic Enrolment and New TFR Rules from 1 July 2026
Effective 1 July 2026, a significant reform of Italy’s supplementary pension system and automatic enrolment mechanism will come into force under the 2026 Budget Law. …
Renewal of the split payment regime until 30 June 2029
Following the extensions already granted in 2020 and 2023, the application of the split payment regime should be further extended until 30 June 2029, postponing …
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 …
