Bulletins

Corporate Sustainability Report

With Legislative Decree No. 125 of 2024, Directive 2022/2464/EU on corporate reporting through the Corporate Sustainability Report was implemented in Italy.

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New penalty regime for late/failure to pay VAT

With Legislative Decree No. 87 of 14.06.2024, the penalty system in tax matters was amended; in particular, in the field of VAT for delayed or omitted payment, in addition to the...

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

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 damage caused by natural disasters and catastrophic events has been postponed:...

Traceability of travel and representation expenses from 2025

As provided for in Article 1, paragraphs 81 to 83, of Law No. 207/2024, as of the financial year 2025, the deductibility (or, in the case of refunds, the non-taxability) of the...

Personal PEC obligation for company directors

We would like to inform you that on 12 March last, the Ministry of Enterprise and Made in Italy, in note no. 43836, clarified that Article 1, paragraph 860, of Law no. ....

Obligation to Appoint the Statutory Auditor in Incorporated Companies

We recall that Article 2477 of the Civil Code, as amended by Article 2-bis of Decree-Law No. 32 of 18.04.2019, provides for the obligation of corporations to appoint an Auditor...