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Shorter Filing Window & Electronic Documentation

January 1, 2025
Shorter Filing Window & Electronic Documentation

Shorter Filing Window & Electronic Documentation

From 2025, Italian companies must file their tax returns within nine months of the fiscal year-end rather than the previous eleven. For December year-end companies, the new deadline is September 30. To obtain penalty protection for transfer pricing documentation, firms must prepare and digitally sign their Local and Master Files ahead of the tax return deadline. In specific circumstances, authorities permit a ninety-day extension if files are not ready.

Source:

Legislative Decree n.1/2024 -- Tax Calendar

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