Update | On Mandatory Reporting In Italy

: For calendar-year taxpayers, the first "GloBE Top-Up Tax Return" is due by June 30, 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 Update on mandatory reporting in Italy

: 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

: Legislative Decree No. 47/2026, which reforms joint-stock company governance and takeover regimes, enters into force on April 29, 2026 . Employment & ESG Reporting : Legislative Decree No

: 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.

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

: 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).