Italy's compliance and assessment consolidated text (D.Lgs. 141/2026) applies from 1 January 2027
This page records one dated change. For the rules in Italy as they stand today, see the Italy guide →
- Jurisdiction
- Italy
- Tax
- VAT
- Change type
- Compliance
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 6 August 2026
- Effective
- 1 January 2027
- Authority
- Gazzetta Ufficiale della Repubblica Italiana
- Systems
- Reporting, Tax engine
- Verified
- Fetched from official source · medium confidence
Italian VAT-registered businesses and advisers relying on the DPR 633/1972 assessment and audit provisions.
Re-map references to DPR 633/1972 assessment/audit articles (incl. art. 54-bis.1 automated assessment) to the Testo unico adempimenti e accertamento from 1 Jan 2027.
ReportingTax engine
Legislative Decree 5 August 2026, n. 141 (GU n. 181, S.O. n. 28, 6 August 2026; in force 7 August 2026) approved the Testo unico delle disposizioni legislative in materia di adempimenti e accertamento. Its Article 368 provides that the Testo unico applies from 1 January 2027; its Article 367 abrogates, among others, articles 40, 51 to 54-bis, 54-ter to 57, 60 to 60-bis, 63 to 66-bis and 75 and paragraphs 1, 2 and 5 of article 54-bis.1 of DPR 633/1972 (the VAT assessment and audit provisions).
What changed in detail
Legislative Decree 5 August 2026, n. 141 approved the Testo unico delle disposizioni legislative in materia di adempimenti e accertamento. It was published in the Gazzetta Ufficiale n. 181, supplemento ordinario n. 28, of 6 August 2026 and is in force from 7 August 2026.
Article 368 provides that the Testo unico applies from 1 January 2027. Article 367(1)(d) abrogates, with effect from the Testo unico’s application on 1 January 2027, articles 40, 51 to 54-bis, 54-ter to 57, 60 to 60-bis, 63 to 66-bis and 75 of DPR 633/1972, and paragraphs 1, 2 and 5 of article 54-bis.1 of that decree. These are the VAT assessment and audit provisions.
What it means
Like the VAT consolidated text, this is a codification date. The substance of the VAT assessment and audit rules moves into the new Testo unico from 1 January 2027, so references in procedures, notices and templates to the abrogated DPR 633/1972 articles need updating. Read it together with Legislative Decree 10/2026 on VAT, which has the same application date.
Proof
ART. 368 Decorrenza 1. Le disposizioni del presente testo unico si applicano a decorrere dal 1° gennaio 2027.ART. 368 Effective date. 1. The provisions of this consolidated text apply from 1 January 2027.
Source snapshot of the official page. Open full size ↗