Italy: GloBE information return (GIR) and filing instructions

Information for Italian entities that must file GloBE information return (GIR)

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november 5, 2025

A Ministerial Decree (dated October 16, 2025, and published October 17, 2025) introduced the global anti-base erosion (GloBE) information return (GIR) that must be submitted by entities located in Italy, as well as stateless entities established under Italian law, 15 months after the end of the fiscal year (18 months after the first year of application of the Pillar Two rules to the multinational enterprise (MNE) group), regardless of whether a top-up tax is due, or simplification regimes apply.

The Ministry of Economy and Finance (MEF) on October 30, 2025, provided detailed instructions on how to complete the form, in line with OECD framework.

Read a November 2025 report prepared by the KPMG member firm in Italy

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