New guidance for companies issued by the Revenue Agency–OIC joint working group

7 July 2026

Technical factsheets have been published providing operational guidance on two specific cases:

  • The accounting treatment of crypto-currencies

  • The accounting treatment of the exclusive right of use of an infrastructure.

Within the framework of this cooperation, the OIC is responsible solely for the accounting aspects of the factsheets, while the Revenue Agency is responsible for the tax aspects.

Attached are the joint press release issued by the Italian Revenue Agency and the OIC, together with the factsheets.

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7 July 2026, 13:21

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