Italy reforms automotive tax payment rules for 2028

The Italian government has approved a reform of the automotive tax (bollo auto) aimed at simplifying payment procedures and harmonizing regional timelines. While the reform does not reduce tax rates or change calculation criteria—which remain based on vehicle power (kW) and environmental class—it introduces significant administrative changes.

Starting January 1, 2028, the fixed payment deadlines in April, August, and December will be abolished for new vehicle registrations. Instead, the tax period will follow a 12-month cycle based on the month of registration. The first payment must be made by the last day of the month following registration, with subsequent renewals following the same annual schedule. Vehicles already in circulation will maintain their current deadlines.

The reform also addresses the rental and used car markets. For long-term rentals, the tax will be paid to the region where the primary activity is managed rather than solely based on the company's legal headquarters. Additionally, from January 1, 2027, self-drive rental contracts must be registered with the Public Automobile Register (PRA). For used car sales, tax suspension will require the transfer of ownership to be recorded in the PRA within 60 days.

Regions will retain autonomy to set specific rates within legal limits and may introduce quarterly payment options for certain vehicle categories. The 'superbollo' for high-power vehicles remains in effect.