Italian SMEs face 64% of contested tax assessments in 2024

In 2024, small and medium-sized enterprises (SMEs) in Italy accounted for a disproportionate share of tax assessments and contested amounts. According to data from Unimpresa, SMEs were subject to 81,027 tax audits, representing 42.7% of the 189,578 total audits conducted by the financial administration.

While SMEs received less than half of the total inspections, they were assigned 9.098 billion euros in contested taxes, which constitutes 64% of the 14.225 billion euros in total contested amounts. Within this group, small businesses faced 73,056 audits, resulting in 5.115 billion euros in contested taxes, while medium-sized enterprises were involved in 7,971 audits, accounting for 3.983 billion euros in contested amounts.