News . 20/2025 Once again this year, the deadline by which withholding agents are required to electronically submit Form 770 to the Revenue Agency for 2024 income is set for October 31, 2025.   The form, approved by Revenue Agency Provision no. 75896 on February 24, 2025, must be used by withholding agents (including State Administrations) to report withholdings to the Revenue Agency, and may and

News Flash No. 11/2025 Further to News Flash No. 9 of March 31, we hereby inform you that the Italian Revenue Agency, with Resolution No. 24/E of April 8, 2025, has announced that, in order to obtain the new ATECO 2025 classification, the Revenue Agency has adjusted the functions for acquiring personal data and tax return forms.

News Flash No. 10/2025 We remind our esteemed customers that Legislative Decree No. 216 of December 30, 2023, implementing the first phase of personal income tax reform and other income tax measures, provides in Article 4 for a 20% increase in the cost of employees eligible for deduction in the event of new hires that result in a net increase in employment compared to the number of employees i

News Flash No. 9/2025 From April 1, 2025, the new classification of economic activities, ATECO 2025, will come into effect, reflecting developments in the business world and social changes that have led to modifications in the previously established activity codes. The ATECO classification is a system of codes used by Istat to classify the economic activities of businesses for statistical and administrative purposes. The ATECO code (which also appears in company registration searches)

News Flash No. 6/2025 On January 31, the Italian Revenue Agency, with Resolution No. 9/E, announced the tax codes to be used for offsetting by withholding agents, using forms F24 and F24 "Public Entities," of the credit accrued as a result of the payment to employees of the sum referred to in Article 1, paragraph 4, of Law No. 207 of December 30, 2024 (Budget Law 2025). We remind you of the provisions of Article 1, paragraph 4, of Law No. 207 of 3

News Flash No. 35/2024 In its News , the Italian Revenue Agency News outlined the effects of the changes introduced by the International Taxation Decree (Legislative Decree No. 209/2023) regarding the tax residence of individuals, companies, and entities, effective from 2024. Natural persons who are resident in Italy are those who have their domicile in the territory of the State for most of the year, developing their personal and family relationships mainly in Italy.

News Flash No. 33/2024 On November 14, Decree-Law No. 167 was published in Gazzetta , containing "urgent measures for the reopening of the terms of adhesion to the two-year composition with creditors and the extension of benefits for employees, as well as urgent financial provisions for emergency management." The new development of interest, to which we would like to draw your attention, concerns in particular the changes made to the provision

News Flash No. 32/2024 The "Christmas Bonus" allowance, provided for by Decree-Law No. 113/2024 on "Urgent fiscal measures, regulatory extensions, and economic interventions," consists of a one-time benefit for employees who meet certain income and family requirements. The Revenue Agency has published, in News 19/E, the first guidelines on how to claim this benefit. The requirements are summarized below.

News . 29/2024 Once again this year, the deadline by which withholding agents are required to electronically submit Form 770 to the Revenue Agency for 2023 income is set for October 31, 2024.   The form, approved by Revenue Agency Provision no. 61647 on February 26, 2024, must be used by withholding agents (including State Administrations) to report withholdings to the Revenue Agency, and may and

News . 19/2024 With regard to pre-filled tax returns, here are the main changes for this year: With the new pre-filled 730 form, taxpayers can be guided through the process of submitting their return with a more intuitive and user-friendly interface. Therefore, as an alternative to the standard method of completing the form, taxpayers can use a guided and simplified process this year. Another new feature is the possibility of receiving refunds directly from the 730 form.

News Flash No. 32/2023 Subject: Provision of fringe benefits pursuant to Article 40 of Decree Law No. 48/2023, converted with amendments into Law No. 85/2023 As explained in News No. 13/2023 and No. 26/2023, limited to the 2023 tax period, the value of goods sold and services provided to employees with dependent children (including children born outside of marriage) does not contribute to the formation of income, up to a total limit of €3,000.

News . 31/2023 Once again this year, the deadline by which withholding agents are required to electronically submit Form 770 to the Revenue Agency for 2022 income is set for October 31, 2023. The form, which must be used by withholding agents (including State administrations) to report withholdings to the Revenue Agency, can be either Simplified or Ordinary. 1. The Simplified Form 770/2023 consists of the following

News . 26/2023 On August 1, 2023, the Italian Revenue Agency, with News . 23/E, provided interpretative clarifications on the tax measures for corporate welfare, provided for in Article 40 of Decree no. 48/2023 (known as the Labor Decree), converted, with amendments, by Law No. 85 of July 3, 2023. We remind you that the aforementioned article established, limited to the 2023 tax period, exclusively in favor of employees with children who are fiscally

News . 16/2023 Please note that Form 730 can be submitted by taxpayers who in 2022 received income: From employment and similar sources From land and buildings From capital From self-employment where a VAT number is not required (such as self-employment services not performed on a regular basis); Miscellaneous (e.g., income from land and buildings located abroad); Some subject to separate taxation (e.g., income received from

News 46/2022 In Circular no. 35/E, the Italian Revenue Agency provided clarifications on the tax measures for corporate welfare provided for in Decree-Law no. 115 of August 9, 2022 (known as the Aiuti-bis Decree). We remind you that this Decree provided that, for the 2022 tax period only, the value of goods sold and services provided to employees, as well as sums paid or reimbursed to them by their employer for

News . 37/2022 This year, the deadline by which withholding agents are required to electronically submit Form 770 to the Revenue Agency for 2021 income is October 31, 2022. The form, which must be used by withholding agents (including State administrations) to report withholdings to the Revenue Agency, can be either simplified or ordinary. 1. The simplified Form 770/2022 consists of sections c

News . 28/2022 With circular no. 27/E, issued on July 14, 2022, the Italian Revenue Agency has finally provided guidance on the payment of the fuel bonus, which can be paid by private employers to their employees, as introduced by Article 2 of Decree Law no. 21/2022. The value of the vouchers for the year 2022 does not contribute to the formation of taxable income within the limit of €200 per worker. Exceeding the threshold value of €200

News 21/2022 Subject: Main measures for workers and businesses – From the Energy Decree to the Aid Decree and the new "Targeted Business Grant" call for applications This News the main measures provided for in the recent Decrees published in Gazzetta , which concern economic measures in favor of workers and businesses. Measures provided for by Decree Law no. 21 of March 21, 2022 – Energy Decree, also known as Ukraine b

News Flash No. 13/2022 Subject: New for 2022: additional gross tax deduction for income earners in the €25,001 to €35,000 bracket The 2022 Budget Law has introduced, , among other things, amendments to Article 13 of the Consolidated Income Tax Law, concerning the calculation of gross tax deductions, which are determined differently depending on the type of income that contributes to the total income. For the type of income

News Flash No. 06/2022 Decree Law No. 1 of January 7, 2022, has made vaccination mandatory for the prevention of SARS-CoV-2 infection for Italian citizens and citizens of other European Union member states residing in Italy, as well as foreign citizens legally residing in Italy who are 50 years of age or older, except in cases of proven health risks, which must be documented and therefore certified by