- The final 2026 forms for the Certificazione Unica and annual VAT declaration for the 2025 tax year are now available online.
- The new Certificazione Unica introduces tax benefits for employees with incomes up to €20,000 and additional deductions for those earning between €20,000 and €40,000.
- Updates include incentives for permanent employees relocating for work, an increased cap on tax-advantaged performance bonuses, and changes affecting tips in the tourism sector, sports work, and security/defense sectors.
- The 2026 VAT declaration form incorporates 2025 legislative changes, including new reporting for certain service sectors and the removal of some previous reporting requirements.
Source: agenziaentrate.gov.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Italy"
- VAT Refund Procedures for Foreign Charter Companies with Permanent Establishments in Italy
- Italy Clarifies VAT Rates for Artistic Foundries Producing Contemporary Artworks Under Client Supervision
- Faster VAT Collection: 2026 Budget Law Introduces Automated Assessment for Omitted Declarations
- New 2026 VAT Forms Approved: Changes to Deduction Adjustment Calculation Included
- Approval of 2026 VAT Return Forms and Instructions for 2025 Tax Year Submission
