E-Newsletter February 2026

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

Particular focus will be given to the following topics: 

  • The 2026 single certification
  • Certification of profits paid in 2025
  • Residual tax credit 5.0 usable in 5 annual instalments
  • Vehicles used by employees and directors
  • The 'rottamazione quinquies' scrappage scheme is underway
  • INPS contribution rates for 2026 for members of the separate pension scheme
  • Company cars for mixed use - taxation of sums paid by the employee in excess of the fringe benefit (response no. 14/2026) 
  • 2026 Budget Law: substitute taxes and impacts on pay packets
  • Social security contributions: new protections in 2026
  • The deductibility of foreign social security contributions

Main deadlines from February 16th to March 15th, 2026.

Find out more

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E-Newsletter February 2026