Omnibus Tax Decree: the checks required to ensure compliance

What changes have been made to the composition with creditors, the special voluntary disclosure scheme and cooperative compliance in light of the latest decree on tax reform (Legislative Decree 148/2026, in force since 12 August)? This is the question on the minds of businesses and professionals, who are busy checking whether they meet the criteria to qualify for, or remain eligible for, the incentives offered by the tax authorities to the most reliable taxpayers. Experts from *Il Sole 24 Ore* provide answers, highlighting where the rules have become more restrictive and where they are, in fact, more favourable, whilst also citing the guidelines issued by the Italian Revenue Agency. The result is a guide to carrying out preventive checks on accounting systems and all other relevant factors, complete with calculation examples.

All this can be found in the ‘Focus Norme e Tributi’ supplement, available at newsagents on Thursday 8 October with *Il Sole 24 Ore* for a total price of 3 euros.