- 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.
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