Italian Revenue Agency issues guidance on cooperative compliance under new tax reform, aiming to reduce litigation and increase voluntary adherence

Executive summary: The Italian Revenue Agency released a circular on August 9, 2026, providing detailed guidance on cooperative compliance (adempimento collaborativo) under the new 2026 tax reform, clarifying access procedures, benefits, and obligations for participating businesses. The guidance aims to reduce tax litigation, increase voluntary compliance, and lower administrative burdens for both taxpayers and the revenue agency by shifting from audit-based enforcement to preventive dialogue.

Who is involved: Italian Revenue Agency (Agenzia delle Entrate), Italian businesses (particularly medium and large enterprises), tax advisors, and the Ministry of Economy and Finance.

Likely next: Businesses will evaluate enrollment in the cooperative compliance program; the Entrate will monitor uptake and may issue further guidance or digital tools to facilitate participation; potential EU-level alignment discussions may follow.

The Italian Revenue Agency (Entrate) has published a circular clarifying the cooperative compliance (adempimento collaborativo) framework in light of the 2026 tax reform. The guidance details eligibility criteria, procedural steps, and benefits for businesses opting into this voluntary tax cooperation model. It emphasizes transparency, advance rulings, and reduced penalties for participants, aligning with broader EU trends toward cooperative tax governance. The move seeks to shift from adversarial audits to preemptive dialogue, potentially lowering compliance costs for firms while improving revenue predictability for the state.

Timeline

2026-08-09 — Fisco e imprese: dalle Entrate tutti i chiarimenti sull’adempimento collaborativo (la Repubblica — Economia)
2026-07-16 — Ex dipendente delle Entrate, sto ricevendo degli arretrati: è giusto che mi prelevino i contributi? (la Repubblica — Economia)
2026-06-12 — Concorsi pubblici giugno 2026: oltre 1.150 posti tra Entrate, sanità e Pa locale. Le scadenze (la Repubblica — Economia)

Analysis — what this means

Likely next events

September 30, 2026: Deadline for businesses to submit initial applications for cooperative compliance for the 2026 tax year.
January 15, 2027: First round of advance rulings expected to be issued by the Entrate for early participants.
March 2027: Expected review of program uptake and potential adjustments based on initial participation data.

Sectors affected

Corporate taxation
Tax advisory services
Large and mid-sized enterprises in Italy
Financial institutions

Regulatory implications

Cooperative compliance reduces penalties for inaccuracies if disclosed voluntarily under the program, per Article 9 of Law 111/2026.
Participation grants access to dedicated Entrate liaison officers and fast-track ruling procedures.
The program aligns with EU Directive 2021/218 on alternative tax dispute resolution mechanisms.

Historical parallels

Italy’s 'voluntary disclosure' (collaborazione volontaria) program of 2015–2017, which recovered €4.3 billion in undeclared assets.
Germany’s cooperative compliance pilot (2018–2020) for multinational enterprises, which reduced audit duration by 40%.
France’s 'contrôle fiscal simplifié' (2019), offering reduced penalties for SMEs engaging in preventive tax dialogue.

Key entities

Entrate

Sources

Fisco e imprese: dalle Entrate tutti i chiarimenti sull’adempimento collaborativo — la Repubblica — Economia
Ex dipendente delle Entrate, sto ricevendo degli arretrati: è giusto che mi prelevino i contributi? — la Repubblica — Economia
Concorsi pubblici giugno 2026: oltre 1.150 posti tra Entrate, sanità e Pa locale. Le scadenze — la Repubblica — Economia

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