Bulletins

Nuovo Regime IVA, IRES ed IRAP applicabile dal 01.01.2026 alle associazioni non riconosciute

Facendo seguito alle precedenti circolari e, in particolare, a quella dello scorso 19 Marzo, ricordiamo a tutte le associazioni non riconosciute, eccetto le associazioni sportive dilettantistiche, che dal 01.01.2026 il...

Expenses for missions and business travel – Tax regulations

Please note that, pursuant to Article 95, paragraphs 3 and 3-a, of the TUIR, expenses for food and accommodation incurred on business trips outside the municipal territory by employees...

Reporting of the Ultimate Beneficial Owner to the Chamber of Commerce

We inform everyone that the Register of Beneficial Owners is currently still suspended.

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ZES Credits 2026, 2027 and 2028

We inform you that the 2026 Budget Law (Law no. 199/2025) has extended the incentives relating to the ZES Unica Mezzogiorno to 2026, 2027 and 2028.

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Additional credit ZES 2025

We inform you that the legislator, with Article 1, paragraphs 448 to 452, of the 2026 Budget Law (Law no. 199/2025) has introduced an additional tax credit intended for businesses that,...

Stamp duty on issued invoices

Please note that exemption from stamp duty applies to invoices for the export of goods, both within the EU and outside the EU. Stamp duty also does NOT apply to invoices...