On 26 October 2026, the Italian Revenue Agency (Agenzia delle Entrate) released Circular No. 6/E/2026, clarifying the integration between the Organizational Model pursuant to Legislative Decree 231/2001 (Modello 231) and the Tax Control Framework (TCF) under the cooperative compliance regime established by Legislative Decree 128/2015. The circular underscores that an effective Modello 231, designed to prevent predicate offenses including tax crimes, constitutes a foundational element for the Tax Control Framework required for admission to and maintenance of the cooperative compliance regime. This alignment aims to enhance tax governance and reduce litigation risk for large enterprises and multinational groups operating in Italy. The guidance is effective immediately and applies to both current participants in the cooperative compliance regime and new applicants seeking admission.
Key Takeaways
- Synergy Between Modello 231 and Tax Control Framework: Circular 6/E/2026 explicitly states that the control protocols, risk mapping, and whistleblowing channels established under Modello 231 must be leveraged and expanded to satisfy the Tax Control Framework requirements. Companies already possessing a robust Modello 231 can avoid duplicative efforts by extending existing controls to cover tax-specific risks identified in the TCF guidance. The circular details how the Organismo di Vigilanza (Supervisory Body) should incorporate tax risk oversight into its periodic reporting.
- Enhanced Access to Cooperative Compliance: The circular clarifies that the presence of a well-implemented Modello 231 is a positive factor in the preliminary assessment for admission to the cooperative compliance regime (regime di adempimento collaborativo). Tax authorities will evaluate the effectiveness of the Modello 231’s monitoring body and its information flows as indicators of the company’s overall tax risk management maturity. This creates a streamlined pathway for compliant firms.
- Practical Implementation Guidance: The document provides practical indications on integrating tax risk mapping into the existing enterprise risk management (ERM) system, aligning the Modello 231’s disciplinary system with tax violation sanctions, and ensuring continuous training on tax compliance for relevant personnel. These measures are effective immediately and apply to both current cooperative compliance participants and new applicants, with a transition period for alignment.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement