The Italian Revenue Agency has published an implementing provision of 27 October 2020 on updates to the filing instructions and technical specifications for the submission of Country-by-Country (CbC) reports. The updates mainly concern the use of the updated CbC XML Schema (version 2.0), which must be used for CbC reports submitted from 1 January 2021. Reports submitted up to 31 December 2020 may use the prior version.