Bulletins

Associations - Obligation to register for VAT as of 01.01.2026

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...

Compulsory insurance for damage caused by natural disasters and catastrophic events - A reminder

Following up on previous circulars on the same subject, we would like to remind you that, as a result of the provisions of Article 1 of Decree-Law No. 39 of 31.03.2025, the obligation to take out compulsory insurance for...

Biennial Preventive Agreement (CPB) 2025-2026

With the Legislative Decree 81 of 12/06/2025, the "The European Union's first edition" was re-proposed, in a manner almost similar to that of the first edition and illustrated in the circular of 18 November 2024 below, the...

Reverse-charge and withholding for services to condominiums

As a reminder, cleaning, demolition, plant installation and completion services relating to buildings rendered to apartment buildings are not subject to reverse-charge, which is provided for in the...

Maxi-deduction of personnel costs

As established by 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, 2026 and...

Discipline of non-operating companies (so-called shell companies)

We remind you that, as provided by Article 30(1) of Law No. 724/1994 and as amended by Legislative Decree No. 192/2024, companies established in the form of a Spa, Sapa, Srl, Snc or...