Domestic helpers and carers, flat tax for pensioners, receipts and POS: what may change with the tax decree

In order to meet the needs of families for this new fulfilment, a sort of 'pre-calculation' would be made available: in practice, the amount of withholding tax owed by the employer for each calendar quarter will be published on the Inps website together with the amount of contributions due.

Garavaglia's proposal - which emerged during the hearing of Revenue Director Vincenzo Carbone on 14 April - starts from the current set-up for domestic helpers and carers 'where the principal pays contributions directly and then the person has to pay Irpef'.

On that occasion, the chairman of the Finance Committee emphasised the figure of 'an unpaid Irpef of about half a billion a year', launching the hypothesis of 'a simplified regime whereby, while you pay your contributions, you also pay the Irpef withholding tax, perhaps even with a flat tax, thus reducing taxation' because then the tax is paid to you.

From Fratelli d'Italia, which has already presented a bill on the subject, also came a proposal to attract pensioners and thus compete with tax breaks in other countries.

The amendment tabled by Domenico Matera and Fausto Orsomarso provides for a 4 per cent substitute tax on income for pensioners paid by Italian social security institutions who transfer their residence for tax purposes from EU or non-EU countries to municipalities included in the areas identified by the National Strategy for Inland Areas.

The transfer must take place in small municipalities with a maximum of 5,000 inhabitants (Matera's bill instead refers to 3,000 inhabitants). The choice of the facilitated regime applies for the first fifteen tax periods following the one in which it becomes effective.

Among the other changes, again supported by the chairman of the Senate Finance Committee, Massimo Garavaglia, is the need to calm the penalty regime for errors of a formal nature committed following the pairing of Pos and telematic recorders for the issuing of electronic receipts.

The Manoeuvre 2025 regulation in force since 1 January has come into full swing with the possibility of online pairing between e-money payment terminals and receipt registers.

The hypothesis contained in the Garavaglia amendment is to allow a tolerance threshold of up to 5 per cent in the event of a discrepancy between the number of daily and transmitted fees and the number of accepted electronic payments.

After all, the deterrent effect of the rule seems to be already yielding its first results. "We have recovered 40 million receipts with the Pos connection in the period from 1 January to 15 April 2026," explained Deputy Minister for the Economy Maurizio Leo on 29 April during Bruno Vespa's 'Five Minutes'.