ApprofondimentiCircolariMemorandum N. 26 March 31, 2025 Electronic invoice updates effective April 131 March 2025
ApprofondimentiCircolariMemorandum N. 25 March 25, 2025 Disclosure of public disbursements25 March 2025
ApprofondimentiCircolariMemorandum N. 22 March 18, 2025 PEC requirement for corporate directors18 March 2025
ApprofondimentiCircolariMemorandum N. 16 Feb. 24, 2025 NIS2 Directive – Subjects Affected24 February 2025
ApprofondimentiCircolariMemorandum N. 15 Feb. 21, 2025 Liberal donations to third sector entities: deduction instead of deduction21 February 2025
ApprofondimentiCircolariMemorandum N. 14 Feb. 20, 2025 Travel and representation expenses – New tracking requirements20 February 2025
ApprofondimentiCircolariMemorandum N. 13 Feb. 11, 2025 Simplified procedure for transmitting data on withholdings made by withholding agents, alternative to submitting Form 77011 February 2025
ApprofondimentiCircolariMemorandum N. 11 Feb. 5, 2025 Notification to the Internal Revenue Service of the supplier’s omitted or irregular invoice5 February 2025
ApprofondimentiCircolariMemorandum N. 10 Feb. 03, 2025 Travel expense tracking requirement for enterprises – integration of business procedures3 February 2025
ApprofondimentiCircolariMemorandum N. 9 Jan. 31, 2025 Reduction of assessment deadlines in case of traceable collections and payments31 January 2025