Bulletins

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...

Scrapping-quinquies

We report that the Budget Law 2026 (Law no. 199/2025) provided for the facilitated definition “Rottamazione-quinquies” of the loads entrusted to the Agenzia delle Entrate-Risciscione in the period from 1 January 2000 to 31...

Maxi deduction for labour costs

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,...

VAT Exemption for Associations

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...