Istat has developed the new ATECO 2025 classification, which has come into force on 1 January 2025 and replace the current version of the “ATECO 2007 classification – Update 2022”.
The realisation of ATECO 2025 is the result of a revision operation carried out in cooperation with other institutional bodies under the coordination of ISTAT as the body responsible for the classification of economic activities.
The new classification will be adopted from 1 April 2025 in order to enable its operational implementation by the various administrations that use it for the primary production of administrative data and for the collection and dissemination of statistical data.
Travel expenses of self-employed persons
As of 1 January 2025, companies may only deduct board and lodging and travel and transport costs charged analytically by self-employed persons on business trips if it is proven by the issuer of the invoice that the payment is traceable.
In light of these changes, as of 1 January 2025, on board and lodging expenses and travel and transport expenses (e.g. taxis and “NCC”‘s) analytically recharged by self-employed persons in the course of their work, businesses:
- will receive invoices where no withholding tax is to be charged in relation to the analytically recharged expenses;
- will only be able to deduct the reimbursed expenses for IRES and IRAP purposes if they receive proof of payment by traceable means from the art or profession;
With the possession of payment receipts, companies should be able to deduct reimbursed expenses for IRES purposes without suffering further limitations (as is the case for employees).
Approval of new VAT and CU forms
By means of the Revenue Agency’s order of 15/01/2025, the forms – together with the relevant instructions and technical specifications – of the 2025 withholding tax certificates (CU 2025) and VAT return were approved.
Withholding tax CU forms 2025
The main new features include:
- the so-called Christmas Bonus;
- the regulation of fringe benefits paid to employees;
- the special supplementary treatment paid to workers in the tourism, accommodation and spa sector;
- the 15% substitute tax on remuneration for additional services of health personnel;
- the income of so-called “impatriates”;
- the income of cross-border commuters;
- income from employment and assimilated employment, self-employment, commissions and miscellaneous income, social security and welfare contributions, and payments from short-term rental contracts (from this year, the CU will include the National Identification Code – Cin), withholdings and deductions made;
- the data of the beneficiaries of the Single and Universal Allowance recognised by social security.
| FILING DEADLINE | |
|---|---|
| 31 March | self-employment income derived from the exercise of habitual art or profession |
| 31 October | for models containing only exempt income or income that cannot be declared via the pre-filled declaration |
VAT form 2025
The main new features include:
- the renaming of box VM, which is now called “F24 car payments identification elements”;
- the introduction of box VO18, reserved for voluntary organisations and social promotion associations that have chosen to opt, in 2024, for the application, for VAT purposes only, of the flat-rate scheme;
- the introduction of line VO27, reserved for youth enterprises in agriculture that have opted to apply the favourable tax regime;
- the introduction of field 2 in row VW26, in order to indicate the credits transferred by group companies that have opted out of the shell company regime.
| FILINGDEADLINE | |
|---|---|
| from 1 February | to 30 April 2025 |