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Definitive CBAM phase: exemption from the obligation to hold the qualification of authorized CBAM declarant
The Circular Letter no. 36/2025 lists some cases exemption from the obligation to hold the qualification of authorized CBAM declarant. …
2026 Budget Law – Key Payroll and Employment updates
2026 Budget Law: summary of the key employment and payroll-related changes. …
The new handling fee on low-value consignments
The 2026 Italian Budget Law, article 1, paragraphs 126–128, introduced a contribution to cover administrative expenses related to customs formalities for low-value consignments from non-EU countries, set at 2 …
2026 Budget Law: main legislative updates relating to corporate taxation
The 2026 Budget Law (Law No. 199 of December 30, 2025) was published in the Official Journal on December 30, 2025, “State Budget Forecast for …
Main developments regarding tax incentives and grants introduced by the Budget Law 2026
Budget Law 2026: main developments regarding tax incentives and grants. …
The new cross-border VAT exemption scheme
On December 10, 2025, the Italian tax authorities published the Act No. 560356/2025 related to the new provisions applicable to those who intend to adopt …
