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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.
Tax and Legal Solutions
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.
From 2026 mandatory integration between cash registers and POS: procedures, deadlines and penalties
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.
Updates on the Obligation to Communicate the Certified Email (PEC) for Company Directors
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.
Supply of instrumental property excluded from the pro-rata calculation
Supply of instrumental property excluded from the pro-rata calculation.