: For calendar-year taxpayers, the first "GloBE Top-Up Tax Return" is due by June 30, 2026 .
: For systems already in use as of January 1, a 45-day grace period begins once the Revenue Agency's online pairing service goes live (expected early 2026). Update on mandatory reporting in Italy
: Legislative Decree No. 47/2026, which reforms joint-stock company governance and takeover regimes, enters into force on April 29, 2026 . Employment & ESG Reporting : For calendar-year taxpayers, the first "GloBE Top-Up
: New criminal offenses introduced in early 2026 require designated persons to report all funds or economic resources owned or controlled within Italy to prevent EU sanctions breaches. Corporate Tax & Governance : As of April
: Payment Service Providers (PSPs) must now report POS transaction data monthly directly to the Italian Revenue Agency via the Data Exchange System (SID) . Corporate Tax & Governance
: As of April 15, 2026, businesses may use digital bank statements and communications from financial institutions as valid proof of payment, reducing the need for physical POS slips.