Update On Mandatory Reporting In Italy Today

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.

: 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. Update on mandatory reporting in Italy

: Italy has finalized its operational framework for the 15% global minimum tax. As of April 2026, Italy has introduced several

: For calendar-year taxpayers, the first "GloBE Top-Up Tax Return" is due by June 30, 2026 . : Italy has finalized its operational framework for

: For systems already in use as of January 1, a 45-day grace period begins once the Revenue Agency's online pairing service goes live (expected early 2026).

: 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

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