Italy · regulation

Italian Stop-the-Clock / Omnibus transposition

Legislative decree implementing Directive (EU) 2025/794 and (pending) 2026/470

Phasing inApplies date pendingVerified 2026-08-22

Scope

Italian Wave 2/3 companies (deferral) and Omnibus recalibration

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; Dictionary termAlignmentThe deliberate process of making strategies, requirements, incentives, data or actions consistent enough to support a shared objective without necessarily making them identical.Read the full definition to Omnibus scope