Italy updates tax rules for professional reimbursements and filing deadlines

New regulations for the 2026 tax year in Italy introduce significant changes to how professionals and self-employed workers handle expense reimbursements. Under Legislative Decree 192/2024, analytical reimbursements—sums received from clients to recover specific costs incurred during an assignment—may no longer be included in taxable income. However, certain conditions apply: for some expenses incurred within Italy, the exclusion from taxable income requires proof of payment through traceable methods.

Lump-sum reimbursements will continue to be subject to taxation. These changes affect both the taxation of reimbursements and the completion of the RE form in tax filings.

Regarding filing deadlines, the consumer rights organization Codacons notes that individuals who miss the September 30 deadline for the 730 model have alternative options. They may file the Redditi Persone Fisiche model by November 2, 2026, or submit it late with penalties by February 1, 2027. Beyond February 1, 2027, the declaration is officially considered omitted, leading to more severe sanctions.