On Mar. 27, 2025, ITA Tax issued release explaining content of its latest provision.
The first model must be used to communicate expenses incurred from Jan. 1, 2025 to Nov. 15, 2025 and the second to certify completion of investments by Nov. 15, 2025.
Via model for use of tax credit for investments in ZLS operators intending to benefit from tax credit inform ITA Tax of amount of eligible expenses incurred for purchase of capital goods for production facilities already existing or being set up in specific ZLS.
The form may also concern multi-year investments started in 2024 and concluded after Dec. 31 2024 - time window for incentive remains the same i.e. Jan-Nov. 2025.
Also advance payments made, invoiced before Jan. 1, 2025 - not before May 8, 2024, in force date of DLgs 60/2024, or, if later, date of PM Decree setting ZLS where investment made - for those made from Jan. 1, 2025; model for supplementary communication must be used, under penalty of forfeiture, to certify investments made made by Nov. 15, 2025.
Communication form must be sent electronically, directly by beneficiary or by using a designated person exclusively with ZLS2025 software, available online, free of charge.
Integrative communication must also be sent electronically directly by beneficiary or person in charge of sending; software to be used is ZLSINTEGRATIVA2025 also online.
The provision also defines in detail methods of use of tax credit and control activity on actual entitlement to contribution carried out by ITA Tax.
On Mar. 27, ITA Tax issued approved communication model provision.
ITA Tax said communication models for using tax credit for investments in existing/in progress production facilities of the simplified logistics zones (Zls), had been approved by Mar. 17, 2025 provision, issued together with the models and related instructions.
Summary
Applies to models in article 3, para 14 of Decree 202/2024, on use of contribution as tax credit for investments from Jan. 1-Nov. 15 2025 as per art. 13, decree 60/2024, amended. by Law 95, with instructions/definition of electronic transmission methods.
Applies to areas eligible for regional aid under as per 2022-27 Regional Aid Charter.
Economic operators set to benefit from tax credit will communicate to ITA Tax eligible expenses incurred from Jan. 1, 2025 and those they plan to incur up to Nov. 15, 2025 for purchase of capital goods intended for production facilities existing/being set up.
May also concern: multi-year investments started in 2024 and concluded after Dec. 31, 2024; advance payments made/invoiced before Jan. 1, 2025 for investments after this.
Timelines
Submissions must be made between May 22, 2025 and Jun. 23, 2025.
Mar. 2025 Press Release
On Mar. 27, 2025, ITA Tax issued release explaining content of its latest provision.
The first model must be used to communicate expenses incurred from Jan. 1, 2025 to Nov. 15, 2025 and the second to certify completion of investments by Nov. 15, 2025.
Via model for use of tax credit for investments in ZLS operators intending to benefit from tax credit inform ITA Tax of amount of eligible expenses incurred for purchase of capital goods for production facilities already existing or being set up in specific ZLS.
The form may also concern multi-year investments started in 2024 and concluded after Dec. 31 2024 - time window for incentive remains the same i.e. Jan-Nov. 2025.
Also advance payments made, invoiced before Jan. 1, 2025 - not before May 8, 2024, in force date of DLgs 60/2024, or, if later, date of PM Decree setting ZLS where investment made - for those made from Jan. 1, 2025; model for supplementary communication must be used, under penalty of forfeiture, to certify investments made made by Nov. 15, 2025.
Communication form must be sent electronically, directly by beneficiary or by using a designated person exclusively with ZLS2025 software, available online, free of charge.
Integrative communication must also be sent electronically directly by beneficiary or person in charge of sending; software to be used is ZLSINTEGRATIVA2025 also online.
The provision also defines in detail methods of use of tax credit and control activity on actual entitlement to contribution carried out by ITA Tax.
