Italy: Extended deadline for penalty-protection documentation on hybrid mismatches
June deadline for FYs 2020-2022 extended to October 31, 2025
Decree Law no. 84 (June 17, 2025) has extended the deadline for taxpayers to prepare penalty-protection documentation related to hybrid mismatches.
Initially, taxpayers had until June 30, 2025, to prepare documentation for fiscal years (FYs) 2020-2022, and October 31, 2025, for FYs 2023-2024.
The revised deadline now allows calendar-year taxpayers until October 31, 2025, to complete documentation for fiscal years 2020-2024. This extension eliminates the previous June deadline for FYs 2020-2022.
Read a June 2025 report prepared by the KPMG member firm in Italy