Two-year composition agreement: what changes after the amendment
The novelties decided by the Government, including the thresholds for VAT numbers subject to tax reports, in the Focus of Norme e Tributi on newsstands on Thursday 26 June
1' min read
1' min read
Legislative Decree 81/2025 introduces new thresholds for VAT numbers subject to tax marks, providing an incentive to join the two-year arrangement for the tax years 2025-2026. There are three caps on the income increase requested by the tax authorities for those with Isa scores of 8, 9 and 10 to the extent of 10, 15 and 25%. But the interventions decided by the Government also concern the maxideduction of new hires, the recovery of State aid, assessment and litigation.
In the Focus of Norme e Tributi, on newsstands on Thursday 26 June with the newspaper at a total price of €3, an analysis of the most important new features of the corrective legislative decree, following its publication in the Gazzetta Ufficiale. Among new deadlines and digitalisation, the Sole 24 Ore experts also take stock of other relevant changes for taxpayers, such as the management of healthcare expenses, reverse charge purchases for flat-rate taxpayers, and the pre-filled tax return for the self-employed.
