- Sending a proforma invoice via SDI is equivalent to issuing a definitive electronic invoice.
- Journalists are now allowed access to the Companies Register to know the “actual ownership” of companies.
- The 10% tax benefit for returning workers is lost if moving from the South to the Center-North of Italy.
- Voluntary contributions for 2026 apply to non-agricultural employees, self-employed, and those in the Separate Management scheme.
- Discrepancies between POS receipts and certified revenues may trigger tax audits.
Source: commercialistatelematico.com
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"
- Italian Revenue Agency Updates Rules for Automatic Closure of Inactive VAT Numbers
- Cassation Ruling on Control Requirement for VAT Group Eligibility
- Italy and France Illustrate Two Different E-Invoicing Architectures
- Italy Expands Automated Checks for Closing Inactive VAT Numbers
- Inactive Companies and VAT Deduction: No Automatic Denial for Failing Operational Tests














