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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.
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.
With the act no. 424470 of October 31st, 2025 the Italian tax authorities has provided the guidelines for the integration and interaction of the process of electronic storage and telematic transmission of the daily considerations’ data with the electronic payment process, as provided for by Law no. 207/2024.
As of 31 October 2025, Decree-Law No. 159 (hereinafter, the “Decree-Law”), concerning the protection of health and safety in the workplace and civil protection, has entered into force.
