As of 2024, Italian employees residing abroad who are not registered in the Register of Italian citizens resident abroad (AIRE) are punished with an administrative fine of between EUR 200.00 and EUR 1,000.00 for each year of omitted registration (art. 11 of Law No. 1228/1954, as amended by art. 1, par. 242-243, Law No. 213/2024).
The penalty is reduced to one-tenth of the minimum (EUR 20.00) if:
– the registration is made with a delay not exceeding 90 days and
– the violation has not already been ascertained, and in any case no administrative audit activities have begun of which the employee has been formally notified.
Employees who transfer their residence abroad for periods exceeding 12 months are required to register with AIRE (Art. 1, par. 8 of Law No. 470/1988). The registration must be done, also by electronic means, to the employee’s Municipality of residence within the deadline of 20 days from the date of actual transfer.
In the case of failure to register with AIRE, and unless proven otherwise, the employee’s transfer abroad is not considered for tax purposes (Art. 2, par. 2, Presidential Decree no. 917/1986).
We remain available for any further clarification.