Tax and Legal Services

With INPS Messages Nos. 1966, 1968 and 1970 of 11 June 2026, the Italian National Social Security Institute (“INPS”) provided important operational guidance on the three new social security contribution exemptions introduced by Decree-Law No. 62 of 30 April 2026: the “Women’s Bonus”, the “Youth Bonus” and the “ZES Bonus”. In particular, the Institute — following INPS Circulars Nos. 55, 56 and 57 of 14 May 2026 — officially confirm that the above measures are now operational, clarifying the related procedures and timing.

On 11 June 2026, Advocate General Dean Spielmann delivered his Opinion in Case C‑308/25, concerning a dispute between the Italian Revenue Agency and Isolanti Group Srl regarding the recovery of VAT allegedly unduly deducted, together with interest and penalties.

The Italian tax authorities shall make available for every taxpayer, or their intermediaries, data and information aimed to promote compliance and voluntary disclosure procedure, enabling them to report, if any, mistakes or discrepancies.

With Circulars Nos. 55, 56 and 57 published on May, 14th 2026, the Italian Social Contribution Institute (the “INPS”) provided the first operational guidance on the three “new” social security exemptions introduced by Decree-Law No. 62 of 30 April 2026 (the so-called “Labour Decree”): the “Women’s Bonus” (Art. 1), the “Youth Bonus” (Art. 2) and the “ZES Bonus” (Art. 3).

With the Circular Letter No. 14 dated May 27, 2026, the Italian Customs Authorities officially announced the launch of the eATA system, the ATA Carnet in digital format, effective from June 1, 2026.