New obligations, in force since 1 July 2024, concerning the use of the Italian Revenue Office online services to file F24 forms, as well as the ban on offsetting taxes using said F24 forms
Art. 1, para 384, letter b) of Budget Law 2023 (Law no. 197/2022) increased the limit on cash transfers from 1,000 Euro to 5,000 Euro starting from 01 January 2023