Italian tax authority expands direct‑debit and invoice‑based account seizures

Italy’s Treasury and the Revenue Agency have rolled out new measures to tighten tax collection. Under a 2026‑2028 agreement, the agency will automatically retrieve tax payments by debiting the IBAN supplied by taxpayers, replacing the traditional F24 form for many recurring and instalment payments. The system will also use data from the country’s compulsory electronic invoicing to identify and block incoming commercial receipts before they reach a debtor’s bank account, allowing immediate seizing of funds. The programme targets 1.6 million enforcement actions, including roughly 850,000 asset freezes and 750,000 direct third‑party seizures. Artificial‑intelligence tools will be deployed to analyse declarations, cross‑check data and spot compliance issues. Taxpayers must ensure sufficient balance in the designated account, as failed debits can trigger bank fees and tax penalties.

These steps aim to curb the €1.3 trillion of outstanding tax credits accumulated since 2000 and speed up revenue recovery, while expanding the state’s surveillance over commercial transactions.