Guardia di Finanza, under fire influencers and Pos. Controls up by 33%
Between June and October 2024 there were more audits than in the first five months of this year
by Marco Mobili and Giovanni Parente
3' min read
Key points
3' min read
It is no coincidence that in the budget law for 2025 the Government has included among the measures to counter evasion also the obligation of direct connection between Pos and cash registers. The activity carried out by the Guardia di Finanza from June to October 2024 showed that the so-called 'instrumental controls', aimed at verifying the correct electronic storage and transmission of receipts by retail traders, with the aim of combating forms of 'evasion with consent' between seller and buyer, grew by 33% compared to the first five months of 2024. But that's not all.
Verification of the proper management of telematic payment instruments showed that the economic operators subjected to control did not certify their receipts even though they accepted payments via POS, by channelling these financial flows to foreign 'back-up' current accounts, with the aim of concealing all or part of the receipts from the tax authorities.
Isa is used for controls
.Again, as explained by the Guardia di Finanza General Command, the selection of targets to be subjected to instrumental control, in the light of the operational experience gained in recent years, also took into account the data related to the synthetic Indices of Fiscal Reliability (Isa), focusing above all on the most significant deviations of the profitability of the monitored positions from the sector averages, as well as on the findings against those with low Isa score values.
The second guideline along which the Italian Armed Forces moved is that of targeted inspections against economic operators with a higher risk of evasion. For this reason, in 2024, risk analysis activities were strengthened and control activities were directed, with a targeted and selective approach, towards those with significant tax risk indices, the expression of a low propensity to compliance. These activities were shared by the task force deployed by the Guardia di Finanza and the Revenue Agency, as emphasised by the General Commander Andrea De Gennaro during the hearing held on 20 November before the bicameral Commission for Surveillance of the Tax Registry.
In recent months, inspection action, with the exploitation of the operational synergies of the Inland Revenue, has been directed against taxpayers at greater risk of evasion and in particular against digital content creators, with the aim of identifying phenomena of concealment of income from their influencer activities (for which Agcom has launched a code of conduct).
