Changes to Vehicle Tax Regulations Set for 2028: New Payment Rules and Rental Vehicle Restrictions

The Italian government is set to implement significant changes to the vehicle tax system starting January 1, 2028. While the reform does not alter the tax rates, calculation criteria, or exemptions, it introduces new payment methods and management procedures that could affect motorists, rental vehicles, and used cars.

This mini-reform was approved by the Council of Ministers as part of a fiscal federalism legislative decree. The most notable change for drivers is the revised payment calendar: there will be no increases in the cost of the vehicle tax, but the deadlines and procedures will be updated.

Tax Rates and Exemptions Remain Unchanged

The reform does not modify the traditional criteria for calculating the vehicle tax, which are based on the vehicle's power in kW, environmental class, and regional rates. Additionally, regions retain the authority to adjust rates within specified limits. Key exemptions will also continue, including the favorable regime for electric vehicles, and the super tax on vehicles with power exceeding 185 kW will remain intact.

Elimination of Fixed Deadlines: Tax Payments Linked to Registration

Starting in 2028, the existing fixed payment deadlines in April, August, and December will be abolished. For new vehicles, the initial vehicle tax will last for 12 months and will be tied to the month of registration.

Payments can be made by the last day of the month following registration. In subsequent years, the deadline will be set for the last day of the month in which the vehicle was registered. For existing vehicles, the current payment schedule will remain unchanged. Furthermore, regions may introduce a quarterly payment option for certain vehicle categories. Another notable update addresses payments made to the incorrect regional authority: local entities will now transfer funds directly, sparing vehicle owners from having to request refunds and navigate additional bureaucratic processes.

Stricter Regulations for Rental Vehicles

The reform also impacts the long-term rental sector. To determine the appropriate region for vehicle tax payments, it will no longer suffice to refer to the legal headquarters of the rental company; instead, the primary location of operational activities will be considered. Starting January 1, 2027, rental agreements without a driver will also need to be registered with the Public Automobile Registry (PRA).

Changes will also affect used car dealers. The suspension of the vehicle tax for cars intended for resale will now be contingent upon the transfer of ownership being recorded with the PRA within 60 days of the sale. When the vehicle is resold, the new owner will be responsible for paying the necessary fees to realign the tax deadline with the month of the initial registration.

Administrative Freezing Will Not Halt Vehicle Tax Accrual

A significant provision within the reform pertains to administrative freezes. Even when a vehicle is subjected to a tax freeze by the collection agent, the owner will still be obligated to pay the vehicle tax. This means that the tax will continue to accrue during the freeze period. The entire system will be monitored by the National Archive of Vehicle Taxes (ANTA), which will utilize electronic data cross-referencing between the state and regions. The goal is to enhance the efficiency of tax controls and notifications while reducing errors in vehicle tax management.