INDUSTRIES, MEDIA | AGCOM publishes guidance on 2026 annual contributions

On 23 February 2026, the Italian Communications Authority (AGCOM) issued guidelines on the filing procedure and payment modalities for the 2026 annual contributions due by entities operating in the sectors subject to AGCOM’s supervision. The contribution and the related declaration must be submitted by 31 March 2026 through AGCOM’s online portal.

The guidelines largely reflect the contribution framework established by Law 199/2025 (Budget Law), which statutorily declared the tax nature of such contributions, reformed their structure and adjourned the applicable rates from 2026 onwards. In particular, the Budget Law, reorganised the nine AGCOM contribution categories previously applicable in 2025 into the following seven categories of regulated activities: (a) electronic communications networks and services (with a 0.14% applicable rate in 2026); (b) postal and courier services (with a 0.16% applicable rate in 2026); (c) audiovisual and radio media services (including the former so-called media and copyright contributions (with a 0.2% applicable rate in 2026); (d) publishing and information society services (with a 0.2% applicable rate in 2026); (e) digital and intermediary services (with a 0.2% applicable rate in 2026); (f) commercialisation of sports audiovisual rights (with a 0.05% applicable rate in 2026); and (g) antipiracy activities (with a 0.05% applicable rate in 2026).

The contribution is calculated on the revenues generated in the Italian territory, even if recorded in the financial statements of foreign companies, based on the most recent financial statements approved as of 31 March 2026.

Failure to comply with the payment deadline may result in statutory interest on late payments and enforcement measures by the Revenue and Collection Agency. In addition, AGCOM may impose administrative fines ranging from EUR 500 to EUR 100,000.

Newsletter n. 116 – March 2026