Scope
Italian Wave 2/3 companies (deferral) and Omnibus recalibration
Italy · regulation
Italian Stop-the-Clock / Omnibus transposition
Legislative decree implementing Directive (EU) 2025/794 and (pending) 2026/470
Phasing inApplies date pending
Penalties
As per D.Lgs 125/2024
Last verified
2026-08-22
In plain language
What this law does
Implements the Stop-the-Clock deferral of Wave 2/3 reporting by two years and will implement Omnibus I scope and content changes into Italian law.
Core obligations
Deferred application for Wave 2/3; alignment to Omnibus scope
Dictionary
Terms defined in this law
Reviewed legal terms will appear here.
Claims
Claims connected to this source
Reviewed claim links will appear here.