Memorandum
Form 730/2026
The Agenzia delle Entrate (AdE) has approved Form 730/2026, relating to the simplified return for...
Il Modello 730/2026
L’Agenzia delle Entrate (AdE) ha approvato il modello 730/2026, relativo alla dichiarazione...
Electoral leave – Confirmatory referendum of 22 and 23 March 2026
On the occasion of the confirmatory popular referendum concerning the constitutional law on...
Strenuous work – Submission of the declaration by 31 March 2026
By 31 March 2026, employers who, during 2025, assigned employees to duties requiring particularly...
Lavori usuranti – Invio della dichiarazione entro il 31 marzo 2026
Entro il 31 marzo 2026 il datore di lavoro che nel corso del 2025 abbia adibito dei lavoratori a...
Certificazione Unica 2026 – Principali novità
Entro il 16 marzo 2026, il sostituto d’imposta sarà tenuto a: trasmettere la Certificazione...
2026 ‘CU’ Certification
By 16 March 2026, withholding agents are required to: submit CU certification to the Revenue...
Modello OT23 – Riduzione del tasso medio di tariffa per il 2026
Struttura del modello Come noto, il datore di lavoro è tenuto al versamento di un premio...
INAIL OT23 Form for 2026 – Reduction of the Average Premium Rate for Prevention
Structure of the form As is well known, employers are required to pay an insurance...
INAIL – 2025–2026 self-assessment
INAIL has published the operational instructions relating to the 2025–2026 self-assessment,...
Workers hired via employers of record – mandatory communication by 31 January 2026
Obligation to communicate by 31 January 2026 By 31 January 2026, employers who have made use of...
Mandatory employment of disabled personnel – communication to be submitted by 31 January 2026
Context and regulatory framework The relevant provision and the related obligation addressed in...