New Rules Allow Tax Agency to Access Invoice Data for Debt Collection and Risk Analysis

• The 2026 Budget Bill allows the Revenue Agency to provide the Collection Agent with data on the total amounts of invoices issued by debtors and their co-obligors in the six months prior, to enable analysis and start third-party enforcement procedures.
• Article 1, paragraph 5-bis of Legislative Decree 127/2015 allows the Revenue Agency and the Guardia di Finanza to use electronic invoice files for risk analysis and tax control for up to eight years after the relevant tax return or until legal proceedings are concluded.
• These provisions were introduced by Article 14 of Decree Law 124/2019, and technical rules were established in November 2022, incorporating privacy authority recommendations.
• There are technical limitations on storing sensitive invoice data, and the Revenue Agency and Guardia di Finanza can only use XML files for specific investigations upon formal request.
• With the new measure, the Collection Agent can now identify amounts invoiced to the same subject in the previous six months, making it easier to seize sums owed to the holder of the tax collection notice.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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