# Italy tax policy and automotive reform updates

> Live situation record from CLSTR: https://clstr.news/situations/italy-tax-policy-adjustments
> Updated: 2026-08-26T12:40:43.000Z. Sources: 32. Developments: 6.

In early August 2026, Italy’s tax authority activated its annual summer pause, deferring tax and social security payments to the 20th of the month. Despite this, the Agenzia delle Entrate continues to monitor bank-account data using specific thresholds, such as €71,000, to flag accounts for potential audits.

Legislative reforms are reshaping automotive taxation (bollo auto). For new registrations, the tax period will link to the registration date. By 1 January 2028, fixed deadlines will be replaced by a 12-month cycle based on the month of registration; vehicles registered before 31 December 2027 will maintain existing deadlines. Regulatory changes also target the rental and used car markets, including mandatory registration of self-drive rental contracts with the Public Automobile Register (PRA) from 1 January 2027.

New measures introduced via the Omnibus Corrective Decree (Legislative Decree no. 148 of 7 August 2026) modify the taxation of company cars provided to employees for mixed use, effective for the 2026 tax period. The taxable fringe benefit is now calculated using ACI kilometer costs based on a conventional 15,000 kilometers. Taxable percentages vary by fuel type: 50% for petrol, diesel, LPG, methane, and full hybrids; 20% for plug-in hybrids; and 10% for electric vehicles. A 50% surcharge applies to vehicles registered for more than five years, and a 5% increase applies to accessories not in standard ACI tables.

Additionally, the conversion of the PNRR decree has postponed the tax on extra-EU packages (shipments under €150) from 1 July 2026 to 1 October 2026. The decree also extends deadlines for tourism sector investments and provides updates regarding renewable energy, SMEs, and public construction.

## Timeline

### 2026-08-26: Italy modifies company car taxation via Omnibus Decree

Italy's Omnibus Decree changes the taxation of company cars for mixed use starting in 2026, introducing surcharges for older vehicles and new rules for accessories to encourage fleet renewal.

2 sources. https://clstr.news/cluster/italy-modifies-company-car-taxation-via-omnibus-decree

### 2026-08-15: Italy car tax: risks of double payment when changing vehicles

Italian car owners may face double taxation when changing vehicles mid-year, as the 'bollo auto' tax is tied to the specific vehicle rather than the driver.

6 sources. https://clstr.news/cluster/italy-car-tax-risks-of-double-payment-when-changing-vehicles

### 2026-08-11: Italy vehicle registration and tax reforms for 2026

Italy is introducing vehicle registration and tax reforms for 2026, specifically affecting new registrations and clarifying bureaucratic distinctions between mopeds and larger motorcycles.

4 sources. https://clstr.news/cluster/italy-vehicle-registration-and-tax-reforms-for-2026

### 2026-08-09: Italy reforms automotive tax payment rules for 2028

Italy is reforming its automotive tax (bollo auto) to simplify payments. Starting in 2028, deadlines for new cars will align with the month of registration rather than fixed seasonal months.

15 sources. https://clstr.news/cluster/italy-car-tax-reform-new-registration-based-deadlines-pending

### 2026-08-07: Italy's Car Tax Reform Sets New 2028 Payment Schedule

Italy's 2028 car tax reform keeps rates unchanged but revamps payment dates, adds a possible four‑month schedule, and tightens rules for rentals and regional tax handling.

3 sources. https://clstr.news/cluster/italys-car-tax-reform-sets-new-2028-payment-schedule

### 2026-08-05: Italy postpones August tax payments to August 20 under summer pause

Italy’s summer tax pause defers August payments to the 20th without penalties, while the tax agency keeps bank‑account monitoring active using set thresholds for audits.

4 sources. https://clstr.news/cluster/italy-postpones-august-tax-payments-to-august-20-under-summer-pause

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Cite as: Italy tax policy and automotive reform updates. CLSTR, https://clstr.news/situations/italy-tax-policy-adjustments
