<Monetary threshold for LF preparation>

• Not applicable​

<Preparation deadline>

• By the due date for filing the company’s tax return, which is 10 months after the end of the tax year.

<Submission deadline>

• Within 20 days of a request by the tax authority.

<Language>

• Italian

<Penalty>

• If proper LF is not available, penalties generally range from 50% to 100% of the additional tax assessed.

  • Reference: Implementation guidance on TP documentation (Italian)

Last updated: November 20, 2025