Data non disponibile

New provisions for foreign vehicles used in Italy

In brief

From 25 May 2026, REVE registration procedures are subject to the payment of IPT — the Provincial Transcription Tax — according to the rules provided for PRA procedures.

This change concerns the registration of foreign vehicles pursuant to Article 93-bis of the Italian Highway Code and introduces important operational consequences for individuals, companies and anyone using foreign-registered vehicles in Italy.

REVE: a registration increasingly similar to PRA procedures

REVE is the Register of Foreign Vehicles and applies to vehicles registered abroad and used in Italy by individuals or entities residing or established in Italy, in the cases provided for by law.

Under the new rules, REVE registration is no longer only an administrative requirement, but also has tax implications: REVE procedures are now subject to the Provincial Transcription Tax (IPT), with the rules set out by provincial regulations being applied.

In practice, in order to determine the amount due, it will be necessary to carefully check the vehicle’s technical data, the competent province and the documentation included in the digital file.

Which procedures are affected

The ACI-PRA circular of 25 May 2026 states that REVE procedures with codes P28701 and P28702, requested from 25/05/2026 onwards, are subject to IPT payment.

The tax must be calculated according to the general provisions of Article 56 of Legislative Decree no. 446/1997, as well as on the basis of the IPT regulation and the tariff resolutions of the competent Province.

Pay attention to the title and technical data

Another important aspect concerns the title to be submitted for REVE registration.

The circular clarifies that the title becomes an essential element of the procedure and must always be provided. This therefore supersedes previous instructions which, in some cases, allowed registration based only on the foreign registration certificate.

Furthermore, in order to correctly calculate the IPT, the vehicle’s technical data must be available from the documentation included in the digital file, in particular from the foreign registration certificate or from any technical certificates issued by the foreign authority.

If these certificates are in a foreign language, they must be accompanied by a sworn translation into Italian.

Rental companies: the reference province changes

The new rules also affect professional operators in the vehicle rental sector.

When the registered office differs from the office where the main ordinary management of the business is carried out, the IPT must be allocated to the Province where the latter office is located.

Pending further application clarifications, the circular provides that, for these companies, the main office must be indicated in the application both as the registered office and as the operating office, declaring the rental activity in the “other data” field.

Why rely on a vehicle registration agency

The new rules make REVE procedures more complex from a documentary, technical and tax perspective.

It is no longer sufficient to check only the foreign registration certificate: it is necessary to correctly verify the title, the vehicle’s technical data, the Province competent for IPT, any required translation of the documentation and the correct preparation of the digital file.

Relying on a specialised vehicle registration agency allows the procedure to be managed correctly from the start, helping to avoid suspensions, calculation errors or requests for additional documentation.

Conclusion

From 25 May 2026, REVE registration requires greater attention: the introduction of IPT involves new checks and more accurate document management.

For individuals, companies and industry operators, it is therefore important to assess each specific case in advance and prepare a complete, correct application that complies with the new provisions.