E-Newsletter December 2025

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

Particular focus will be given to the following topics:

On December 31, 2025, the offence of failure to pay VAT and withholding taxes for the year 2023 becomes effective
'Delayed' deduction for invoices straddling the year
From December 27, 2025, the Thermal Account 3.0 will come into force
From 1 January 2026, POS terminals and electronic cash registers will be linked
Transition 4.0 and 5.0: accumulation not possible
Use of withholding taxes by professional partnerships and companies
Separation of activities for VAT purposes
Payment of VAT advance for the year 2025
Recording provisions for bad debts and credit losses
Mergers and acquisitions: how to apply the contribution exemption
Self-employment relief for young entrepreneurs in strategic sectors

Main deadlines from December 16th to January 15th, 2026.

Find out more

Download pdf 527.57KB

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

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

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

Scopri le principali news, tra scadenze e commenti, in tema di contabilità, fiscalità e payroll nel numero di agosto della E-Newsletter.

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

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

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

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

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