[REVISION HISTORY]

Italy 2026 fiscal policy, tax administration and TARI

Updated 23 times since CLSTR started tracking revisions of this situation.

What changed

2026-09-04 18:54 UTC → 2026-09-08 04:40 UTC · added ~~removed~~

Italy continues to refine its 2026 fiscal landscape through legislative updates and localized tax adjustments. The Omnibus 2026 corrective decree, ~~effective August 12, aims~~ implemented via Legislative Decree 148/2026, introduces several key changes to ~~harmonize recent reforms by revising rules for family dependents, addressing company car taxation,~~ VAT and ~~doubling~~ tax compliance. Notably, businesses can now recover VAT even if an invoice was not deducted in the ~~time allowed~~ year of receipt, allowing for ~~VAT recovery~~ registration up to ~~align with EU standards. New technical regulations under Legislative Decree 148/2026 address~~ the ~~taxation of~~ 2028 tax ~~credits. For professionals purchasing credits on the secondary market, differentials will be subject~~ return period to ~~a 26 percent substitute tax rate.~~ mitigate risks from administrative delays. Furthermore, ~~the~~ sums owed following an Agenzia delle Entrate ~~is implementing new automated procedures for VAT (IVA) calculations. Under the 2026 Budget Law, specifically article 54-bis. 1 of D.P.R. n. 633/1972, the agency~~ notification can ~~perform an automated liquidation of tax owed when taxpayers fail to submit annual declarations. Taxpayers notified via certified email~~ now be paid in a single installment or ~~registered mail have 60 days~~ spread across up to ~~provide clarifications or settle the debt, with payments made within this window qualifying for a reduction of penalties~~ 20 quarterly installments, extending repayment periods to ~~one-third of the original sanction.~~ five years. Local waste tax (TARI) policies remain a focal point of ~~contention. A new 2026 TARI structure has been approved, projecting average increases of 4.5 percent for households and 6.5 percent for businesses.~~ municipal activity. In Alghero, the waste management company Secal is ~~currently distributing~~ finalizing the distribution of 2026 bills via email, PEC, and post, with a payment deadline of September 30, ~~2026.~~ 2026, though deferred payments are available until year-end. In Positano, the City Council has ~~deliberated on 2026 tariffs, publishing~~ published official regulatory documents ~~in early September. Meanwhile,~~ regarding 2026 tariffs. In Quarrata, the municipality has allocated 80,000 euros for social relief to assist households with 2026 TARI costs. Based on ISEE indicators, eligible residents without prior TARI debts may receive reductions ranging from 25 percent to 50 percent. The application period for this aid runs from August 31 to October 18, 2026. Other regional debates persist in Marsala regarding ~~potential annual savings of 4 million euros through~~ waste management ~~efficiency,~~ efficiency and in ~~Terni, political tension surrounds the proposed use of~~ Terni concerning the Maratta incinerator. ~~On the broader economic front, the government has extended a 17-cent per liter diesel excise duty cut until September 5 to mitigate rising fuel costs.~~

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