E-Newlsetter October 2025

Check out key news, including deadlines and commentary, on accounting, taxation and payroll in the October issue of the E-Newsletter.

Particular focus will be given to the following topics: 

  • Additions and corrections to declarations by October 3, 2025
  • Option in the tax return for tax regimes
  • 770/2025: submission of the form by October 31
  • Recovery of compliance: 'remissione in bonis' possible by October 31 
  • Exclusion of the sale of instrumental buildings from the calculation of the VAT pro rata
  • Clarification of the transferability of tax credits deriving from options pursuant to Article 121 of Decree Law No. 34/2020
  • Accounting for tax liabilities
  • Smart working in mountain municipalities: new contribution exemption to combat depopulation
  • Company cars for mixed use: clarifications on deductions, optional extras and recharge cards
  • Decree on Immigration Flows: new provisions for regular entry and application management 
  • Probationary period: clarifications on dismissal and revocation of resignation. 

Find out more

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E-Newsletter october 2025