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Italy: Tax amnesty to settle tax audits, tax liabilities

Italy: Tax amnesty to settle tax audits, liabilities

A package of tax measures enacted in 2018 includes certain “tax amnesty” programs.


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The Italian tax authorities have issued regulations to implement the tax amnesty programs. Amnesty is being made available to settle:

  • Tax audits
  • Notices of assessment or other tax demands prior to seeking judicial review in the tax court
  • Tax liabilities for the periods FY 2000 to FY 2017, and that have already been assigned to the tax collector
  • Cancellation of debts of amounts less than €1,000 for the periods FY 2000 to FY 2010, and that have been assigned to the tax collector
  • Pending tax disputes with the Italian tax authorities

Read a January 2019 report [PDF 184 KB] prepared by the KPMG member firm in Italy

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