Following the territorial reform of the Region of Sardinia under Regional Law No. 7/2021, Sardinia’s provincial map was substantially reorganised in 2025. In total, 221 municipalities across Sardinia changed their provincial boundary, affecting the routing of MTPL IPT payments in 2026.
The Province of South Sardinia (SU) was fully dissolved and the Province of Sassari (SS) was reorganised. Five new provinces (four provinces and one metropolitan city) have been established, and the existing Metropolitan City of Cagliari (CA) was significantly expanded. Each province requires IPT to be directed to the appropriate provincial authority from the first day of the second month of the date its resolution was published in the Ministry of Finance website.
IPT on premiums collected prior to the effective dates was payable to the predecessor provinces. This approach was confirmed by the Italian Tax Authorities and reported by ANIA in circular letter No. 282/2025.
Insurers writing motor business in Sardinia should review their policy portfolios and update their mapping of postal codes to provincial boundaries in line with the new structure, ensuring that IPT is calculated and remitted to the correct provincial authority accordingly.
