According to Article 1 of the Legislative Decree No. 50/2017, this regime has been prolonged until 30 June 2023. This will leave enough time to assess the effectiveness of the measures implemented by Italy with the aim of reducing tax evasion in the sectors concerned.

Italy was originally authorised to apply the Implementing Decision (EU) 2017/784 until 30 June 2020. On 27 March 2020, It…