Italian Omnibus Decree 2026: CPB Updates, Tax Amnesty, Company Car Benefits and VAT
Legislative Decree no. 148 of 7 August 2026 (the “Omnibus Decree”), in force from 12 August 2026, introduces a broad package of fiscal changes. Topics range from the biennial preventive agreement (CPB) and the 2020-2023 tax amnesty to company car fringe benefits, VAT deduction deadlines, and POS-receipt misalignment penalties. Below are the most operationally significant […]