Bulletins

Credito ZES 2026, 2027 e 2028

Informiamo che la Legge di Bilancio 2026 (Legge n. 199/2025) ha esteso al 2026, 2027 e 2028 le agevolazioni relative alla ZES Unica Mezzogiorno.

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Credito integrativo ZES 2025

Informiamo che il legislatore, con l’art. 1, commi da 448 a 452, della Legge di Bilancio 2026 (Legge n. 199/2025) ha introdotto un credito d’imposta ulteriore destinato alle imprese che,...

Stamp duty on issued invoices

Ricordiamo che per le fatture per esportazione di beni, sia in ambito CE che extra-CE, vige l’ESENZIONE da imposta di bollo. L’imposta di bollo NON si applica, inoltre, sulle fatture...

Repeal of Regime 398/91 from 01.01.2026 for unrecognised associations other than ASDs and SSDs

We would like to inform all customers organised in the form of associations that, following the approval by the European Commission with its comfort letter of 2025 of the provisions contained in Title X...

Withholding taxes on commissions received by travel agencies and others - Extension

With Press Release No. 25 issued at 3.50 p.m. today, 27 February, the Ministry of Finance informed that, with a regulatory measure soon to be issued, the obligation to apply...

Tax deductions on commissions received by travel agencies and others

We would like to remind everyone that, as of 1 March 2026, commissions received by travel and tourism agencies, agents, consignees, and maritime and air brokers, will be subject to...