Overview

• The 17th implementing decree of the fiscal federalism reform was approved by the Council of Ministers on July 6 and is now under examination by parliamentary commissions.
• From January 1, 2026, newly registered vehicles must pay the bollo in a single annual installment due on the last day of the month following registration, with that deadline recurring each year.
• Each region gains exclusive control over bollo rates, exemptions and payment schedules, replacing uniform national deadlines.
• Vehicles under administrative immobilization will lose their previous exemption and become subject to the annual tax from 2026.
• Buyers of used cars will be required to remit the full bollo at the start of the tax period regardless of the ownership transfer date.