Germany and Italy to implement digital tax notifications in 2027

Starting January 1, 2027, tax authorities in Germany and Italy are implementing significant changes to how tax assessments and inquiries are communicated to taxpayers.

In Germany, the Annual Tax Act 2026 proposes that tax assessments, including income tax notices and decisions on appeals, will be issued digitally as the standard procedure for active ELSTER users. Instead of receiving paper mail, users will receive an email notification informing them that a new document is available within their protected ELSTER account. While users can still request paper versions, the digital method aims to reduce administrative costs and shorten processing times.

In Italy, new regulations will change the notification methods for tax questionnaires and invitations. The traditional registered mail with return receipt is being replaced by rules governing tax acts, which include delivery via Certified Electronic Mail (PEC). This shift requires taxpayers to be more vigilant, as the deadline for responding to requests—typically between 15 and 30 days—begins from the date of digital notification. Failure to intercept these communications can lead to legal consequences, such as the inability to use certain documents in favor of the taxpayer during audits.