The Italian Revenue Agency has announced the publication of Circular 8/E, which provides guidance on the recent simplification of tax return compliance as per Legislative Decree No. 1 of January 2024, the so-called "Compliance Decree". This includes simplification in relation to income tax, VAT, IRAP, and income tax withholding. Circular 8/E also explains amendments to the annual return calendar, including new return deadlines implemented as follows: Tax period in progress as on 31 December 2023: individual taxpayers (natural persons): electronically between 1 May and 15 October 2024; otherwise between 1 May and 1 July 2024 if not electronically (due to...