Guides· 6 min.
Italy's Semi-Annual AD-1 Declaration 2026: What Changes from the Annual Regime
D.Lgs. 43/2025 replaced the annual AD-1 declaration with a semi-annual structure: what changes on the form, who remains liable, and how the transitional rule works for the last 2025 declaration. For the complete 2026 deadline calendar, see the dedicated guide.