Update On Mandatory Reporting In Italy -

: Use codes "2730" (IIR), "2731" (UTPR), and "2732" (QDMTT) on the F24 payment form.

: New criminal offenses introduced in early 2026 require designated persons to report all funds or economic resources owned or controlled within Italy to prevent EU sanctions breaches. Update on mandatory reporting in Italy

: Devices activated after January 2026 must be registered and paired between the 6th day of the second month after activation and the end of that same month. : Use codes "2730" (IIR), "2731" (UTPR), and

As of April 2026, Italy has introduced several critical updates to mandatory reporting across fiscal, corporate, and employment domains. Key changes include new digital POS pairing requirements, the implementation of Pillar Two minimum tax filings, and updated gender equality reporting deadlines. As of April 2026, Italy has introduced several

: As of April 15, 2026, businesses may use digital bank statements and communications from financial institutions as valid proof of payment, reducing the need for physical POS slips.

: Since January 1, 2026, all merchants must link their electronic payment terminals (POS) with their fiscal cash registers.

: For calendar-year taxpayers, the first "GloBE Top-Up Tax Return" is due by June 30, 2026 .