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Learn moreItaly: New tax calendar, implications for transfer pricing documentation
Taxpayers must file income tax returns within nine months (rather than the current 11 months) of the financial year end
Legislative Decree no. 1/2024 (published in the official gazette on 12 January 2024) establishes a new tax calendar pursuant to which as of 2 May 2024 taxpayers must file their income tax returns within nine months (rather than the current 11 months) of the financial year end. Calendar-year taxpayers will thus have to file their 2023 tax returns by 30 September 2024.
Under the transfer pricing documentation rules, taxpayers must prepare their transfer pricing documentation for penalty protection purposes before their tax returns are filed. Thus, taxpayers will now have two fewer months to prepare such documentation.
Read a January 2024 report [PDF 295 KB] prepared by the KPMG member firm in Italy
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