Italy's Revenue Agency resumes tax controls and collection activities

Following the summer hiatus, the Italian Revenue Agency (Agenzia delle Entrate) has resumed automated formal controls and fiscal communications. Starting in September, taxpayers may receive compliance letters, notifications of irregularities, and notices regarding income tax liquidations or documentation for deductible expenses.

Tax collection activities have also restarted after the August suspension. The end of the suspension period does not imply the cancellation of existing debts or ongoing payment plans; taxpayers previously under investigation or subject to collection actions can expect to be contacted. Additionally, the temporary suspension of tax litigation related to payment notices has also concluded.