Bulletins

Obligation to keep stock records

We remind you that, according to the provisions of Presidential Decree 600/1973, Articles 13 to 17, and Article 1 of Presidential Decree 695/1996, auxiliary stock records are required to be kept for tax purposes by the...

Industry 4.0 and Transition 5.0 Tax Credits

Article 1, paragraphs 445 to 448, of Law No. 207/2024 (Finance Act 2025) made some amendments to the provisions of Article 1, paragraphs 1051 to 1063, of Law...

Unique Mezzogiorno SEZ tax credit

The Budget Law 2025 (Law no. 207/2024) extended to 2025 the facilitations related to the ZES Unica Mezzogiorno.In particular, the new Article 16 of Decree-Law no. 124/2023 recognises a...

Compulsory insurance for damage caused by natural disasters and catastrophic events

As stipulated in Article 13 of Decree-Law 202/2024 (the 'Decreto Milleproroghe'), the obligation for companies to take out insurance against natural disasters has been postponed until 31 March 2025.

New VAT regime for loans and staff secondments

As provided for in Article 16-ter of Decree-Law No. 131 of 16.09.2024, the new regime on the application of VAT to loans and secondments of personnel was introduced.

...

Causes of Termination and Lapse of the Biennial Preventive Concordat

For all customers who have entered into the Biennial Preventive Arrangement, pursuant to Articles 21 and 22 of Legislative Decree 13/2024, certain specific grounds for forfeiture and...