Italy strengthens tax authority data access through interoperability services
Italy's tax authority issued a directive on July 6, 2026, setting technical rules for acquiring data and documents through interoperability services to enhance its tax filing system.
The Agenzia delle Entrate (Italian tax authority) published a directive on July 6, 2026, implementing rules for data acquisition via interoperability services. The measure strengthens the tax authority’s ability to gather information for its cassetto fiscale (tax filing system) under Article 23 of Legislative Decree 1/2024.
Italy’s tax authority issued a directive on July 6, 2026, setting out technical rules for how it will acquire data, documents, and communications through interoperability services.
The directive implements Article 23 of Legislative Decree 1/2024, which mandates stronger information gathering for the cassetto fiscale, Italy’s central tax filing system. The cassetto fiscale consolidates tax records and filings for individuals, businesses, professionals, intermediaries, and public bodies.
Technical specifications published
The Agenzia delle Entrate published the directive alongside technical specifications (Allegato 1) that detail how data will flow into the system via interoperability channels. These specifications govern the modes of data acquisition and ensure consistent handling of tax information across connected systems.
The directive applies to all user categories: citizens, businesses, professionals, tax intermediaries, and public entities. Each group will see the cassetto fiscale enriched with data pulled automatically through interoperability rather than relying solely on manual filing or periodic updates.
What comes next
Organizations that exchange data with the Italian tax authority should review the published technical specifications to ensure compliance. The directive is now in force and governs all future data submissions through interoperability services.