Italy's Revenue Agency Shifts to Fast Seizures and Bank‑Account Checks

The Italian Revenue Agency (Agenzia delle Entrate) has introduced a new “flash seizure” (pignoramento lampo) procedure that uses data from the electronic invoicing platform (Sistema di Interscambio) to identify third‑party debtors. Under the 2026 finance law amendment, the agency can send a direct payment order to the identified third party, requiring the funds to be paid to the State. The privacy guarantor limited the data accessed to only identification details (tax code, company name, address, invoice count and total amount), excluding product‑specific information.

At the same time, a 2024 reform has sharply reduced the use of the synthetic assessment tool known as the “redditometro.” The new rules require a discrepancy of at least 20 % between reconstructed and declared income and a difference exceeding ten times the annual social allowance (about €69,500). Consequently, the recovery rate from assessed debts fell to around 1 % in 2025, and the agency is now focusing on bank‑account monitoring, using bank reports to match declared income with actual cash flows.

These changes aim to improve tax collection efficiency while respecting privacy safeguards, affecting taxpayers, businesses and tax professionals across Italy.