Italy Puts a New Tax Overhaul Decree Into Effect

Italy’s government has put into effect a new legislative decree that makes supplementary and corrective changes to a broad set of tax rules, including excise duties, value-added tax, income taxes, inheritance and gift taxes, tax controls, cooperative compliance and administrative simplification.

The measure was published in the Gazzetta Ufficiale on Aug. 11 as Legislative Decree No. 169 of Aug. 11, 2026. Under the text, it takes effect on Aug. 12.

The decree is part of a wider tax overhaul authorized by Law No. 46 of March 11, 2026, which delegated the government to reorganize Italian tax law in areas including direct taxes, VAT, excise duties, inheritance and gift taxes, tax crimes, audit procedures, anti-avoidance and anti-evasion measures, voluntary correction of tax errors, cooperative compliance and simplification. The official act says the decree was adopted after a Council of Ministers meeting on July 13 and was issued on the proposal of the economy and finance minister, together with the ministers responsible for agriculture, justice and public administration.

The text published in the official gazette describes the measure as a set of “supplementary and corrective provisions.” In practice, that means the government is adjusting parts of the tax framework that had already been reworked under the broader reform mandate, refining how the rules apply across several major areas of the tax system.

For companies in the drinks business, the reference to excise duties is especially important. Excise rules directly affect operators that produce, store, move or sell alcohol, including wineries, breweries, distillers, importers and logistics companies working under tax suspension or other controlled regimes. Even when changes are presented as technical corrections, they can affect compliance calendars, documentation, internal controls and the way businesses plan cash flow and tax payments.

That matters in Italy because the beverage sector often operates within a dense regulatory structure that combines excise obligations with VAT rules, customs-related procedures and sector-specific controls. A decree that updates excise provisions and oversight procedures can therefore have practical consequences beyond the tax department, reaching warehouse management, transport records, invoicing and audit preparation.

The official publication also points to changes concerning “adempimento collaborativo,” or cooperative compliance, a framework designed to manage the relationship between taxpayers and the tax administration in a more continuous and transparent way. Any adjustments in that area may be relevant for larger beverage groups and other companies with significant tax risk management systems, especially those seeking more certainty in dealings with authorities.

The inclusion of simplification measures may also draw attention from small and mid-sized producers. Italian wine estates, craft breweries and spirits makers often face administrative burdens that go well beyond the payment of tax itself. If the decree streamlines filing, reporting or control procedures, that could eventually reduce compliance friction, though the actual impact will depend on the detailed provisions that apply to each type of operator.

The source document made clear that the decree covers not only excise duties but also income taxes, VAT and inheritance and gift taxes, showing that the government chose to move on several fronts at once rather than issue a narrowly targeted tax measure. That broader scope suggests the decree is meant to fine-tune the architecture of the tax reform as it is being implemented.

Publication in the Gazzetta Ufficiale gives the measure legal force within the timetable stated in the decree. For tax professionals, trade groups and regulated operators, the immediate task is to review the final text article by article to determine which corrections are purely technical and which may require operational changes. In sectors tied to excise duties, that review is likely to be especially close because even limited procedural amendments can reshape how compliance is handled day to day.