On June 12, 2025, the Council of Ministers approved a decree-law extending,
without any surcharge, the deadline for tax payments originally due by
June 30, 2025, to
July 21, 2025.
This extension applies to
ISA taxpayers and those under the
flat-rate regime (regime forfettario).
Taxpayers who are unable to meet the July 21 deadline may still make the payment by
August 20, 2025, subject to a
0.4% surcharge.
Beyond that date, payments can still be regularized through the
“ravvedimento operoso” procedure, with the application of reduced penalties as provided by current legislation.
Changes to the Traceability Rules for Travel Expenses
Starting from
January 1, 2025, the rules regarding the
traceability of business travel expenses for tax deductibility purposes will be amended.
The new provisions state that:
- For domestic business trips (within Italy), the deductibility of expenses (travel, meals, accommodation, etc.) is conditional upon the use of traceable payment methods, such as:
- credit or debit cards;
- bank transfers;
- other instruments that allow the expense to be clearly linked to the taxpayer.
- For business trips abroad, there is no traceability requirement: expenses will remain deductible even if paid in cash, provided they comply with the legal limits of the foreign country and with the general deductibility criteria under Italian tax law.
These changes aim to
simplify and rationalize compliance requirements, but it is essential for companies to
update internal policies and
inform employees and collaborators in a timely manner to prevent issues during tax audits.
We at
Moore Professionisti Associati are available to provide tailored assistance and to keep you up to date on all tax-related developments.
Contact us for further information.