Italy Self Assessment Return Pillar Two Tax Form
Overview
What's Included
Forms Library
The latest jurisdiction specific Pillar Two tax form are all available in one place. Orbitax works to publish every form as soon as local authorities release or update them so your team never has to search across multiple portals or worry about working from an outdated version
Fillable Forms
Ready to use fillable Pillar Two forms are available within the platform and can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution keeping manual entry to a minimum and helping your team maintain consistent and accurate filings across every submission
Certified Translations
Handling multilingual tax filings is straightforward with Orbitax. Built in certified tax form translations mean your team can review and complete forms in the language they work best in keeping the potential for errors during preparation to a minimum and giving everyone involved a more confident filing experience.
Validation and Review
Before anything is submitted the platform runs automatic validation and review checks across every form. Orbitax goes through each form for completeness and flags anything that looks like a potential error so your team can file securely and with confidence
Filing and Transmission
Completed forms can be submitted directly to the relevant government portals or your team can follow the provided instructions when e-filing is not available. A centralised submission tracking dashboard and official export formats such as XML are provided through the system
Collaboration
Working across different teams and time zones is made straightforward through Orbitax's integrated workflows. You can request missing data, assign review tasks and track filing progress in real time. Orbitax's Pillar Two Software also allows you to load accurate calculation data into your forms before your team begins working on them
How It Works
Upload data at either the group or entity level to establish a single and reliable source of truth within the platform
Select the Italy Domestic Pillar Two Additional Minimum Tax Return Form give it a title choose the reporting entity and set the UPE currency which will be automatically populated from the entity data you have already uploaded
Form filling instructions are available directly within the platform in both the local authority's language and English where provided so your team always has the guidance they need without having to look anywhere else
Fill in the required fields manually or use data collection workflows to invite preparers, reviewers and managers via email. Users with an active GMT licence can pull relevant data directly from their GMT scenarios which are automatically mapped to the appropriate fields in the form
Use the built in field level validation checks to confirm everything is in order before generating or exporting the completed Italy Domestic Pillar Two Additional Minimum Tax Return Form in the formats required whether that is PDF or XML
Send completed XML and PDF filings directly to the relevant Italian tax authority portals without having to step outside the platform
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Italy's Additional Minimum Tax Return Form legislation
Aligned with Italy's local Additional Minimum Tax Return Form implementation rules and guidance
The Italy Domestic Pillar Two Additional Minimum Tax Return Form is applicable for fiscal years from 2024 onwards
Helps prepare Italy Additional Minimum Tax Return Form disclosures for in scope multinational groups
Designed to support transitional and safe harbour rules where applicable
Benefits of Italy Pillar Two Self Assessment Return Form
Ensure accurate and compliant Additional Minimum Tax Return Form reporting aligned with Italy's Pillar Two filing requirements
Reduce manual data handling and minimise errors in Italy's Additional Minimum Tax Return Form submission
Support consistent and standardised GloBE reporting across all constituent entities within the group
Keep all filings in line with both the OECD GloBE rules and
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Italy | Self Assessment Return | Jurisdictional | E-Filing (Agenzia Entrate) | 12/31/2023 | 06/30/2026 |
FAQs
For the first applicable accounting period groups have 18 months from the end of the fiscal year to file the form. After the transitional year the standard deadline is 15 months from the end of the accounting period. In all cases no return needs to be submitted before June 30 2026 under the transitional rules applicable to Italy's Pillar Two filing cycle.
A Pillar Two Self Assessment Return is a domestic tax return that multinational groups use to report and settle their top-up tax liabilities in a given jurisdiction. It covers the group's total top-up tax liability for the period but does not contain the detailed GloBE calculations which are reported separately in the GloBE Information Return.
No, they are two separate obligations. The Self Assessment Return is where the actual tax liability is declared and settled while the GloBE Information Return contains the detailed calculations used to determine the amount of tax owed. Each implementing jurisdiction sets its own procedures for both filings.
Yes. All registered groups must submit a Self Assessment Return regardless of whether any top-up tax is actually due. The filing obligation exists even where the group's effective tax rate is above the 15 percent minimum threshold.