: Since January 1, 2026, all merchants must link their electronic payment terminals (POS) with their fiscal cash registers.
: Payment Service Providers (PSPs) must now report POS transaction data monthly directly to the Italian Revenue Agency via the Data Exchange System (SID) . Corporate Tax & Governance Update on mandatory reporting in Italy
: Use codes "2730" (IIR), "2731" (UTPR), and "2732" (QDMTT) on the F24 payment form. : Since January 1, 2026, all merchants must
: Italy has finalized its operational framework for the 15% global minimum tax. : Since January 1
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.