On January 5, 2026, the Ministerial Decree dated December 29, 2025, was published in the Italian Official Gazette, setting out the "Procedures for the application of the excise duty on natural gas" .
Author: PricewaterhouseCoopers Italia Srl
Definitive CBAM phase: exemption from the obligation to hold the qualification of authorized CBAM declarant
The Circular Letter no. 36/2025 lists some cases exemption from the obligation to hold the qualification of authorized CBAM declarant.
2026 Budget Law – Key Payroll and Employment updates
2026 Budget Law: summary of the key employment and payroll-related changes.
The new handling fee on low-value consignments
The 2026 Italian Budget Law, article 1, paragraphs 126–128, introduced a contribution to cover administrative expenses related to customs formalities for low-value consignments from non-EU countries, set at 2 euros per consignment.
2026 Budget Law: main legislative updates relating to corporate taxation
The 2026 Budget Law (Law No. 199 of December 30, 2025) was published in the Official Journal on December 30, 2025, “State Budget Forecast for fiscal year 2026 and multi-year budget for 2026-2028” (Official Journal General Series No. 301 of 12/30/2025 - Ordinary Supplement No. 42/L), effective from January 1, 2026.
Main developments regarding tax incentives and grants introduced by the Budget Law 2026
Budget Law 2026: main developments regarding tax incentives and grants.
The new cross-border VAT exemption scheme
On December 10, 2025, the Italian tax authorities published the Act No. 560356/2025 related to the new provisions applicable to those who intend to adopt the new cross-border VAT exemption regime.
Update review on tax issues relevant to the Energy and Utilities sector – December 2025
Update review on tax issues relevant to the Energy and Utilities sector – December 2025.
Update review on tax issues relevant to the Energy and Utilities sector – November 2025
Update review on tax issues relevant to the Energy and Utilities sector.
Exemption from guarantee for VAT credit offset in group VAT settlement
With Ruling no. 288 of 7 November 2025, the Italian tax authorities provided clarifications regarding the exemption from the requirement to present a guarantee under Article 38-bis of Presidential Decree no. 633/1972 in cases where VAT credit surpluses are offset within a group VAT settlement.