Italy's Tax Agency Rolls Out Digital Cassetto Updates and New Enforcement Measures

The Agenzia delle Entrate announced that the deadline for filing tax notices and other acts is suspended from 1 August to 4 September, eliminating August filing pressure for businesses, especially in the hospitality sector.

The agency also expanded the online “cassetto fiscale”, adding real‑time access to taxpayers’ debt positions and new types of liquidation and partial assessment notices, aiming to improve transparency and reduce the need for in‑person visits.

Regional union reports highlight the limited impact of tax‑evasion recovery programmes: in Puglia municipalities received only €1,494.82 in 2024 collections, and in Abruzzo the total recovered was €1,337.94, each representing just 0.02 % of the potential €25 billion local tax credit pool.

A new ISA (Indice Sintetico di Affidabilità) data‑cross‑checking system, introduced on 14 July 2026, will automatically compare declared income, certification data, lease contracts and previous returns to flag anomalies before formal audits. The system targets self‑employed workers, professionals and small firms, issuing pre‑emptive alerts rather than immediate penalties.

Finally, guidance on the 2026 income‑tax filing outlines who must submit the 730/2026 model, who may be exempt, and how deductions can be leveraged, reflecting ongoing regulatory updates.