Italian Revenue Agency Approves Technical Specifications and Procedures for Global Minimum Tax Return and GloBE Information Return

The Italian Revenue Agency has published the Order (Provision) of 8 April 2026, which approves the technical specification for the electronic submission of the annual global minimum tax return (declaration), including top-up tax under the Income Inclusion Rule (IIR), the Undertaxed Profit Rule (UTPR), and the Qualified Domestic Minimum Top-up Tax (QDMTT). The Revenue Agency has also published the Order of 9 April 2026, which approves the schema and procedures for submitting the GloBE Inform…