Telefisco 2026 Special gets underway. The tax authorities continue to provide clarifications: focus on VAT

Telefisco Special – the autumn edition of the free conference organised by *Il Sole 24 Ore* – *L’esperto risponde* – has begun. As scheduled, it is being streamed today, Thursday 24 September, from 9.00 am to 1.00 pm. During the four-hour live broadcast, there will be nine presentations by experts, four discussion sessions with journalists and a round-table discussion with representatives from the professions and the public administration. And, as usual, the Italian Revenue Agency will also be providing answers to questions posed by the experts and readers.

And it is precisely the Italian Revenue Agency that has provided the first clarification on the two-year composition-with-credit arrangement regarding the ownership structure of associated practices and new applications for the two-year period 2027–2028. A number of cases have been addressed, including those concerning the cancellation of a VAT number or the absence thereof, and the changes introduced by the Omnibus Decree of August.

For the rest of the morning, the in-depth analyses and presentations that will follow will shed light on the latest regulatory developments, current issues within the profession, and the compliance requirements due in the latter part of the year. From decisions regarding pre-arranged compositions to updates on hyper-depreciation, from professionals’ fees to the introduction of de minimis refunds in the 2026 Income Tax Return. And then there are bank investigations, VAT deductions, tax settlements and third-sector organisations.

The morning began with an opening address by the Chief Executive of Il Gruppo Sole 24 Ore, Federico Silvestri, who noted that today’s event “forms part of the 35th edition of the L’Esperto Risponde conference, a truly long and enduring tradition of professional development that our group carries forward with great pride’, and from the editor-in-chief of Il Sole 24 Ore, Fabio Tamburini, who, paraphrasing Vasco Rossi, greeted the audience with the words: ‘We’re still here, because Telefisco has now become a pleasant tradition. There’s the event at the start of the year, and there’s also this one leading up to autumn. An autumn which, once again this year, will be rather eventful, as there are many issues to explore in depth to resolve them as effectively as possible, from VAT to the tax amnesty scheme, bonuses and tax credits.”

Also on the agenda, at around 11.00, is an institutional meeting between the Deputy Minister for the Economy and Finance, Maurizio Leo, the Deputy Director of the Revenue Agency, Paolo Savini, and the presidents of the associations of chartered accountants and employment consultants, Elbano de Nuccio and Rosario De Luca.