Author: PricewaterhouseCoopers Italia Srl

Following the extensions already granted in 2020 and 2023, the application of the split payment regime should be further extended until 30 June 2029, postponing the deadline currently set for 1 July 2026.

The Italian Council of Ministers of June 22, 2026 therefore approved, within the framework of the law decree implementing the NRRP (National Recovery and Resilience Plan), a further postponement of the national handling fee to October 1, 2026.

Since 2019, with the introduction of the general mandatory electronic invoicing requirement, the use of data relating to invoices transmitted through the Exchange Data System (i.e. SdI) is central to the Tax Authorities’ audit and control processes.

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.

In the context of chain transactions, the failure of the middleman’s invoice to refer to the reverse charge mechanism prevents the application of the simplification rule for the “intra-Community triangular transactions”. This principle was affirmed by the Italian Tax Authorities in the recent Ruling No. 111/2026.