Italy's 2026 Budget Law introduces a 2% AgCom contribution on Italian‑sourced digital, media and platform revenues, effective March 2026. The levy applies to both Italian and non‑Italian entities, with per‑mille rates ranging from 0.05% to 0.2% across activity categories and a €100 de‑minimis threshold. Filing is required via AgCom's electronic portal, with penalties up to €130,000 for non‑compliance.

Italy became the first EU country to mandate electronic invoicing for all VAT‑registered businesses in 2019, expanding the requirement to micro‑businesses in 2024 and introducing FatturaPA v1.9 in 2025. The SDI clearance model has reduced the VAT gap and serves as a benchmark for the EU’s ViDA framework. The current EU derogation expires at the end of 2027, while the consolidated VAT code will take effect on 1 January 2027.

Italy has postponed its planned €2 customs handling fee for e‑commerce parcels from outside the EU until the EU-level fee takes effect on 1 July 2026. The fee would apply to parcels not exceeding €150 intrinsic value, covering both B2C and B2B shipments, and is expected to generate €123 million in 2026 and €245 million from 2027 onward. The EU will introduce an interim €3 levy from 1 July 2026 and a €2 levy from 1 November 2026, with plans to remove the €150 de‑minimis exemption in 2028.

Italy is reviewing the activation of its "mobile excise" mechanism to offset the VAT windfall caused by rising fuel prices, after oil prices surged above $100 per barrel on 9 March 2026. The government is considering cutting fixed excise duties to balance the increased VAT receipts generated by higher pump prices.

On 12 February 2026, Italy’s Revenue Agency aligned its VAT rules with EU law, allowing special purpose vehicles in merger‑leveraged buyouts to deduct input VAT on transaction costs. Resolution No. 7/2026 confirms these SPVs as VAT‑taxable entities, following Supreme Court rulings in August 2024 that recognised their preparatory role. The change restores VAT neutrality and opens a refund window for historical VAT leakage.

Italian tax authority clarifies that heirs of a deceased professional must issue VAT invoices on behalf of the deceased and, if the VAT number has ceased, must request its reactivation to pay tax on compensation received after death.

The Italian Revenue Agency issued Resolution No. 7/2026 on 12 February 2026, clarifying that SPVs can deduct input VAT on transaction costs in merger leveraged buyouts only if the taxpayer qualifies as a taxable person and the goods/services are used for taxable economic activities. Holding companies that merely own shares without management participation cannot deduct input VAT. The resolution also addresses the deductibility for holding companies acting as SPVs.

The Italian Revenue Agency issued Letter No. 35/2026 on 11 February 2026, confirming that a 4 % reduced VAT rate applies to vehicles adapted for individuals with motor disabilities who hold a BS‑category special driving licence with adaptation codes, even without a disability certificate under Law No. 104/1992. The guidance clarifies eligibility requirements and documentation needed for the reduced rate.

Italy has raised the Intrastat acquisitions reporting threshold from €350,000 to €2 million for VAT‑registered businesses, effective 25 February 2026 for transactions in January 2026. The change, announced in Act No. 84415, keeps the INTRA‑2 bis form unchanged and is enabled by the country’s e‑invoicing platform and EU data‑exchange mechanisms.

Italy’s 2026 Budget Law introduces a €2 handling fee for low‑value shipments (≤ €150) from non‑EU countries, effective 1 January 2026. The fee applies to all business models and is collected by the Customs and Monopolies Agency upon final importation, with a transitional payment deferral for January and February 2026. Businesses must adjust customs declarations, accounting, and documentation to comply.

The European General Court dismissed an Italian association’s challenge to EU VAT directives that impose a deemed‑supplier model on digital platforms for short‑term accommodation rentals. The court held the association lacked direct and individual concern, as the rules target platform operators, not property owners. The decision confirms the applicability of Directive (EU) 2025/516 and Regulation (EU) 2025/518.

The Italian Revenue Agency has released the 2026 VAT declaration forms and instructions for the 2025 tax year. The new forms, approved by Provvedimento 15/01/2026 n. 51732, introduce several structural changes and new fields. Taxpayers must submit the declaration electronically between 1 February and 30 April 2026.

On 14 January 2026 the Italian Revenue Agency issued Letter No. 4/2026 clarifying that an artistic foundry’s activity is a provision of services, not artwork sales. Consequently the 5 % reduced VAT rate does not apply because the foundry is not the author or rights holder of the artworks it produces. The foundry must therefore charge the standard VAT rate on its services.

Italy’s 2026 Budget Law introduces several indirect tax measures effective 1 January 2026, including a new €2 levy on small shipments into the EU, a change to the VAT base for barter transactions, and automatic VAT settlement for non‑filing taxpayers. The law also postpones the plastic and sugar taxes to 1 January 2027 and the new consolidated VAT code will take effect on 1 January 2027.

Italy has reduced the VAT rate on works of art, collectibles and antiques to 5% from 1 July 2025, replacing the former 10% rate for imports and sales by authors. The change applies to domestic sales, imports and intra‑Community acquisitions, but is incompatible with the margin scheme for resellers. Operators must adjust invoicing, ledger practices and potentially switch between margin methods to comply with the new regime.