Italy has published Law No. 69 of 21 May 2021 in the Official Gazette, which converts into law, Decree-Law No. 41 of 22 March 2021. This includes the urgent measures for COVID-19 that were approved by the Council of Ministers in March 2021, the extended suspension of collection agent activities, and the revised deadlines for Digital Services Tax (DST). Law No. 69 also introduced certain additional amendments. One of the key amendments is the extension of the step-up option for accounting pur…