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Italy Updates — June 2026

Policy Development1 article

Italy's VAT Act Rewrite Enters Its Final Preparation Year

Six months into 2026, Italy is preparing for the most significant restructuring of its VAT framework in more than fifty years. A new Consolidated VAT Code will replace the patchwork of legislation that has governed Italian VAT since the 1970s, but most of its substantive provisions do not take effect until January 2027. The first half of 2026 has therefore become a transition year: businesses are adapting to the new framework while tax authorities continue tightening fiscal controls, expanding digital reporting, and aligning domestic rules with broader EU reforms.

Official Guidance1 article

Italy·Jun 9

Italian Tax Agency Rules Corporate Spin-Off Not Tax Abuse

The Agenzia delle Entrate determined that a complex corporate restructuring involving share transfers and asset splits does not constitute abusive tax avoidance under Article 10-bis.

Court Decision1 article

Italy·Jun 8

Italy’s Supreme Court: Mobile-Phone Cashback Promotions Do Not Permit VAT Adjustment Under Reverse-Charge Regime

Italy's Supreme Court ruled that expenses advanced during partial company demergers remain outside VAT scope when reimbursed, even if original documentation was addressed to the demerged entity.

Special Report1 article

Italy·Jun 8

Italy Turns Summer Into a Tax Reckoning for Short-Term Rental Operators

Rome rewrote the rules on holiday lettings at the start of the year. Now, as tourist season peaks, the enforcement infrastructure is live — and professional operators are finding that the old ambiguities no longer offer cover.

Policy Development1

Italy·Jun 22

Italy's VAT Act Rewrite Enters Its Final Preparation Year

Official Guidance1

Italy·Jun 9

Italian Tax Agency Rules Corporate Spin-Off Not Tax Abuse

The Agenzia delle Entrate determined that a complex corporate restructuring involving share transfers and asset splits does not constitute abusive tax avoidance under Article 10-bis.

Court Decision1

Italy·Jun 8

Italy’s Supreme Court: Mobile-Phone Cashback Promotions Do Not Permit VAT Adjustment Under Reverse-Charge Regime

Italy's Supreme Court ruled that expenses advanced during partial company demergers remain outside VAT scope when reimbursed, even if original documentation was addressed to the demerged entity.

Special Report1

Italy·Jun 8

Italy Turns Summer Into a Tax Reckoning for Short-Term Rental Operators

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