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Italy: Updated CRS technical guidance

Formal validation of tax codes issued by other EU member states, known as EU-TIN, will be conducted.

May 20, 2024

The Italian Revenue Agency in April 2024 issued an updated version (v2.2) of the instructions for the preparation and transmission of common reporting standard (CRS) returns.

Highlights of the updated technical guidance are as follows:

  • The plot version of the CrsXMLv.2.0 schema remains unchanged from the previous version.
  • New controls were added to the technical guidance. Formal validation of tax codes issued by other EU member states, known as EU-TIN, will be conducted. If validation fails, non-blocking alerts with appropriate warning codes will be generated.

Read a May 2024 report prepared by the KPMG member firm in Italy

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