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Italy tax policy and automotive reform updates

Updated 7 times since CLSTR started tracking revisions of this situation.

What changed

2026-08-25 08:50 UTC → 2026-08-27 15:04 UTC · added removed

In early August 2026, Italy’s tax authority activated its annual summer pause, deferring all tax and social security payments scheduled between 1 August and 20 August to the 20th of the month without penalties. month. Despite this pause, this, the Agenzia delle Entrate continues to monitor bank-account data using specific thresholds—such thresholds, such as a €71,000 transaction level—to €71,000, to flag accounts for potential audits. Legislative reforms are reshaping automotive taxation (bollo auto). While tax rates and calculation criteria based on vehicle power and emission classes remain unchanged, administrative procedures are shifting. For new registrations starting in 2026, registrations, the tax period will be more closely linked link to the registration date. By 1 January 2028, fixed deadlines in April, August, and December will be replaced by a 12-month cycle based on the month of registration; the first payment for new cars is due by the last day of the following month. Vehicles already in circulation vehicles registered before 31 December 2027 will maintain current existing deadlines. Regulatory changes also target the rental and used car markets. Long-term rental taxation will be linked to the region where the activity occurs. From 1 January 2027, markets, including mandatory registration of self-drive rental contracts must be registered with the Public Automobile Register (PRA). For used car sales, tax suspension requires ownership transfer to be recorded in (PRA) from 1 January 2027. New measures introduced via the PRA within 60 days. Because 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 tied 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 the specific vehicle rather than the driver, changing vehicles mid-year carries the risk of double payment. In cases of duplicate payments registered for the same plate more than five years, and period, taxpayers may request refunds through regional procedures. 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 from non-EU countries 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.

Versions

  1. 2026-08-27 15:04 UTC Italy tax policy and automotive reform updates
  2. 2026-08-25 08:50 UTC Italy tax policy and automotive reform updates
  3. 2026-08-16 05:56 UTC Italy tax policy and automotive reform updates
  4. 2026-08-12 06:32 UTC Italy tax policy and automotive reform updates
  5. 2026-08-11 01:03 UTC Italy tax policy adjustments
  6. 2026-08-10 15:41 UTC Italy tax policy adjustments
  7. 2026-08-09 17:51 UTC Italy tax policy adjustments
  8. 2026-08-08 09:43 UTC Italy tax policy adjustments

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