Bulletins

The 2026 Budget Law introduced the new 2026 Hyper-amortization (New Transition Plan 5.0), which replaces the previous tax credit provided for in the Transition Plan 4.0/5.0.

We remind all customers who export goods to other EU countries that the Revenue Agency has consistently stated that the main document for providing proof of the payment of VAT is the invoice...

We recall that, in the case of payment and collection, during a full tax period, of all amounts for transactions amounting to more than €499.99 exclusively by means of...

As every year, we remind you that articles 6 to 22 of Legislative Decree no. 13 of 12 February 2024 and subsequent amendments and additions have provided for the possibility for...

Following up on previous circulars and, in particular, the one on 19 March last, we remind all unincorporated associations, except for amateur sports associations, that from 01.01.2026 the...

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...