Italy's tax authority intensifies collection as defaulted installment plans and seizures rise

The Italian Treasury and the Agenzia delle Entrate‑Riscossione are launching a large‑scale collection drive, planning up to 31 million notices to recover at least €14.3 billion from households, professionals and small businesses. The effort targets overdue taxes, social contributions and fines, with measures such as vehicle freezes, mortgage liens and wage garnishments for non‑payment.

A recent audit by the Corte dei Conti highlighted a chronic shortfall: only about 14 % of the €1.33 trillion assigned to the tax‑collection agency has been recovered, while defaulted installment plans have surged to 9.88 million cases worth €189 billion. Critics say the system penalises solvent firms while strangling those with temporary liquidity problems, prompting the Observatorio Nazionale Imprese e Fisco to propose a “re‑admission” rule that would let decedents resume payments without new sanctions.

The tax‑collection landscape is also shifting legally. A Tuscan tax‑court ruling gave precedence to formal Finance‑Police reports over transport documents and witness testimony in carousel‑fraud cases, tightening evidentiary standards for businesses. Meanwhile, the Omnibus decree will, from the 2026 fiscal year, remove the shortened five‑year audit window previously granted to taxpayers in the forfettario regime, aligning them with the standard five‑year verification period.

Together, these measures indicate a tightening of fiscal enforcement and a move toward stricter compliance standards across Italy’s tax system.