Global Daily Tax News, Italy Gazettes Decree Unifying VAT Law, (Feb 13, 2026)
Italy has published in the Official Gazette Legislative Decree no. 10 of January 19, 2026. The Decree is intended to consolidate into a single legislative instrument all Italian legislation governing value-added tax.
The Government earlier pledged to issue consolidated versions of the nation's tax laws in Law no. 111 of 2023, which itself provided for an in-depth review of Italy's tax system.
The consolidated VAT law entered into force on January 31, 2026, and will generally be effective from January 1, 2027.