The Italian Revenue Agency has announced the publication of Circular 8/E, which provides guidance on the recent simplification of tax return compliance as per Legislative Decree No. 1 of January 2024, the so-called "Compliance Decree". This includes simplification in relation to income tax, VAT, IRAP, and income tax withholding. Circular 8/E also explains amendments to the annual return calendar, including new return deadlines implemented as follows:
- Tax period in progress as on 31 Decembe…