Bulletins

We recall that, as set forth in Article 4 of Legislative Decree No. 216/2023 and as extended by Article 1, paragraphs 399-400, of Law No. 207/2024, it is provided for the tax periods 2024, 2025,...

As a supplement to the circular of 21 October 2025, we would like to point out that Article 6 of Legislative Decree 186/2025, published in the Official Gazette last Friday 12 December 2025, postponed to 1 January...

We would like to inform you that, as of 1 January 2026, pursuant to Article 1, paragraph 77 of Law no. 207 of 31/12/2024, the obligation to link telematic recorders and...

With its comfort letter of 8 March 2025, the European Commission approved the fiscal rules contained in Title X of the Third Sector Code (Legislative Decree 117/2017),...

The Law of 04.07.2024 No. 104 amended the thresholds provided for in Article 13, paragraphs 2 and 2-bis, of Legislative Decree of 03.07.2017 No. 117 regarding the accounting standard to be...

Pursuant to Article 3, paragraph 10, of Law Decree 202/2024 (the so-called Decreto Milleproroghe), the deadline from 1 January 2026 (as opposed to 1 January 2025) has been postponed to 1 January 2026 (as opposed to 1...