ApprofondimentiCircolariMemorandum N. 8 Jan. 23, 2026 EU reform on sustainability reporting – key changes for businesses23 January 2026
ApprofondimentiCircolariMemorandum N. 1 Jan. 09, 2026 2026 Budget Law (Law No. 199 of December 30, 2025) – Main tax changes9 January 2026
ApprofondimentiCircolariMemorandum N. 59 Dec. 18, 2025 New regulations governing real estate donations and buyer protection18 December 2025
ApprofondimentiCircolariMemorandum N. 58 Dec. 15, 2025 When goods in transit should be recorded as inventory15 December 2025
ApprofondimentiCircolariMemorandum N. 57 Dec. 11, 2025 Tax credit for the purchase of eco-sustainable packaging and products – Expenses 202411 December 2025
ApprofondimentiCircolariMemorandum N. 56 Dec. 9, 2025 Extended cash basis: payments by check or bank transfer9 December 2025
ApprofondimentiCircolariMemorandum N. 54 Dec. 03, 2025 The tax regime for gifts – Income tax, IRAP, and VAT3 December 2025
ApprofondimentiCircolariMemorandum N. 51 Oct. 31, 2025 Using Artificial Intelligence as a tool to support professional activities31 October 2025
ApprofondimentiCircolariMemorandum N. 49/2025 Sept. 19, 2025 Reduction of assessment periods in the case of traceable receipts and payments19 September 2025
ApprofondimentiCircolariMemorandum N. 48 Sept. 12, 2025 Civil and tax valuation of inventory12 September 2025