Scope
Italian Wave 2/3 companies (deferral) and Omnibus recalibration
Italy · regulation
Legislative decree implementing Directive (EU) 2025/794 and (pending) 2026/470
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
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.
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