On 8 September 2026, the Italian tax authority (Agenzia delle Entrate) published an authoritative commentary on the control activities regulated by the new Unified Text on Tax Compliance and Assessment (Legislative Decree 141/2026). The analysis drills down into the practical implementation of the Administration’s investigative powers—specifically access to premises, inspections, verifications, formal invitations to provide information, structured questionnaires, official secrecy obligations, and the revised statute of limitations for assessment notices. The guidance is intended to assist both tax officials and practitioners in navigating the transition from the previous fragmented regime to the harmonized framework that becomes fully effective for audit actions initiated after 1 January 2027. The commentary clarifies that the Unified Text does not merely codify existing practice but introduces substantive changes to the balance of power between the tax administration and taxpayers. For instance, the decree expands the definition of “premises subject to inspection” to include any location where economic activity connected to the taxpayer is carried out, including warehouses, construction sites, and third-party service providers’ offices. At the same time, it imposes stricter procedural requirements on officials, such as the obligation to issue a motivated written authorization before any on-site visit and to allow the taxpayer’s legal representative to attend. The guidance also addresses the interplay between the new rules and existing sector-specific provisions, confirming that the Unified Text prevails in case of conflict, unless a special law expressly provides for more favorable taxpayer guarantees.
Key Takeaways
- Expanded Inspection Powers with Enhanced Procedural Safeguards: Tax officials may now conduct inspections at any premises linked to the taxpayer’s economic activity, including third-party locations, provided they obtain prior written authorization from the Regional Director of the Revenue Agency. The authorization must specify the subject matter, the legal basis, and the expected duration of the visit. Taxpayers have the right to be accompanied by a trusted professional (tax advisor, lawyer, or accountant) and to receive a copy of the inspection minutes within 15 days. The commentary emphasizes that any evidence gathered in violation of these procedural requirements may be deemed inadmissible in subsequent assessment proceedings, reinforcing the principle of legality in tax investigations.
- Formalized Questionnaire Process Replaces Informal Requests: The Unified Text introduces a standardized questionnaire mechanism for gathering information from taxpayers and third parties. Unlike the previous informal “requests for clarification,” the new questionnaires are legally binding instruments: recipients must respond within 30 days of receipt, and failure to comply without justified cause allows the tax authority to draw adverse inferences in the assessment. The questionnaire must be drafted in clear, non-technical language, indicate the specific tax provisions under review, and inform the recipient of their right to request an extension of up to 15 additional days. The commentary notes that this formalization reduces ambiguity and creates a documented audit trail that can be reviewed by the Tax Courts.
- Uniform Statute of Limitations and Official Secrecy Rules: The decree establishes a single five-year limitation period for issuing assessment notices across all covered indirect taxes, computed from the statutory filing deadline of the relevant return. In cases of fraud, willful omission, or failure to file a return, the period extends to seven years. The commentary clarifies that the limitation period is suspended during the pre-assessment consultation phase and any agreed-upon extension of the questionnaire response deadline. Additionally, official secrecy obligations now apply to all information acquired during inspections, questionnaires, and verifications, binding not only tax officials but also any external experts or contractors engaged by the Administration. Breaches of secrecy are subject to criminal penalties under the Italian Penal Code, providing a strong deterrent against unauthorized disclosure of confidential taxpayer data.
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