THEThe Italian taxman opens a new season of extension taxes, reviews and concessions, with a package of interesting measures, above all, for the autonomous and owners of the VAT number. With the new decree approved by Council of Ministersin fact, measures designed to give some breath to those who work on their own: above all, the postponement of tax payments due by 30 June. An extension, welcomed by many trade associations, And that moves the deadline to July 21, without any increase.
Extension of Tax 2025: VAT matches, taxes postponed for those who have Isa or is in the flat rate
The postponement to July 21 does not apply to everyone, but only for those who fall into two precise categories: who uses “Isa”that is, the indices that measure the tax reliability of an activity (a sort of tax report card), and who works with the flat -rate regime. In total, it is about 4.6 million taxpayers. The extension had long been requested by trade associations, especially because this year New rules come into force on the so -called biennial composition with creditorswhich concerns these subjects.
Foreign trips: deductible expenses even without traceability
Among the other innovations introduced, a significant change stands out on the level of tax deductions: Travel, food and accommodation expenses incurred abroad by self -employed workerswill be deductible even if made with non -traceable payment tools. The obligation of traceability is in fact limited to the payments made on the national territory. The standard applies both to self -employed workers and to away employeesand aims to simplify the management of international missions, often complex to document with traceable means.
New measures to “make peace with the tax authorities” (Getty)
Works of art: cut of VAT at 10 percent
Another significant intervention concerns the art market. The tax decree provides for the reduction of the VAT rate applied to works of art, which will drop from 22% to 10%. A measure that aims to encourage purchases and investments in this sectorwith potentially relevant effects both on private collecting and on the activity of galleries and cultural operators.
Ilva, new funds and incentives for large investments
On the industrial front, the government gave the green light to a package of measures to support the production continuity of the former Ilva. 200 million euros are allocatedto which is added a new incentive mechanism for investments over 50 million euros in the former Ilva areas, with the aim of attracting capital and promoting the relaunch of industrial activity. In parallel, The possibility of accessing extraordinary layoffs extends until 2027 (Cigs) also for groups of companies that occupy at least 1000 workers. Thus overcoming the previous limitation that narrowed access to the single company alone.
Prorogue tax 2025: Sugar Tax towards a new postponement
The tax decree It also opens to a possible further postponement of the Sugar Taxthe tax that should affect sugary drinks to discourage their consumption and promote healthier eating habits. This was confirmed by the deputy minister of the economy, Maurizio Leo, explaining that the executive is working on an ad hoc measureto be approved in the next few days, as soon as the necessary financial covers are identified. The same logic applies to other measures to the study, including the possibility of welding the debts with the tax authorities, without interest or sanctions.
In the pipeline, scrapping and cutting of the rates
Among the themes still open on the fiscal front, there are two reforms on which the government focuses a lot. A new scrapping of tax collection folders And the reduction of IRPEF ratesthat is, income taxes, in favor of the middle class. In order to implement them, however, they need solid economic covers. In particular for scrapping, which would allow taxpayers to pay off the debts with the tax authorities at facilitated conditions, The outcome of a verification on the so -called “tax warehouse” is awaited: a huge archive of tax credits never collected, which amounts to over 1,275 billion euros.
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