To sign the tax return, the simple electronic signature is not enough

A simple electronic signature is not enough to sign tax returns. Digital signature or qualified or advanced electronic form required. A’simple’ electronic signature, ie. unqualified, digital or advanced, regardless of the process of its formation, is not suitable for guaranteeing the requirements that electronic documents, generated as such or the result of copying/dematerialization, especially if of a fiscal nature, they must possess from the moment of their formation; this signature cannot therefore be used to sign electronic documents for tax purposes, in particular tax returns, in order to comply with the provisions of Presidential Decree 322/98 or other regulatory provisions, unless there is a different express indication from the legislator

Source: eutekne.info