Tax credits, flat tax, tax audits: the rules are changing from 2027. Here’s the tax authority’s app to make sure you don’t miss out
The Finance Department’s website provides access to ‘Trova Tu’: the software that helps you understand how the new regulations will be incorporated into the new Consolidated Acts
Key points
The situation will change from 1 January 2027. Eight consolidated texts – approved as part of the process to implement the tax delegation – are set to be introduced to consolidate the vast body of Italian tax legislation, which was previously spread across no fewer than 440 separate measures. And to help taxpayers and professionals navigate this transition, Trova Tu (the name is a play on the acronym for ‘Testi unici’, namely ‘Tu’), an online application developed by the tax authorities in collaboration with their technology partner Sogei and available on the Ministry of Finance’s website.
Bonuses, flat tax checks – but that’s not all
From tax reliefs such as those for housing to the flat tax, including audits, tax collection and the entire system of rules governing tax returns. A landscape that encompasses the entire ‘tax’ life of taxpayers, businesses and the professionals who support them. In practice, starting from the relevant legislation, the search tool helps to trace the history of the reorganisation of each tax provision: where it has been incorporated and how it has changed.
Once a search has been carried out using ‘Trova Tu’, the user can also choose to view the current version of the legislation, the version due to come into force on 1 January 2027, or to view the two texts side by side.
A support app
As explained in the FAQs on the app’s page, Trova Tu ‘is designed to support citizens, businesses and professionals in the transition from the current legislation to the reorganised and systematised version set out in the new Consolidated Acts. In particular, it enables users to check where a tax provision has been relocated within the new Consolidated Laws, by comparing the current wording with that resulting from the regulatory reorganisation’.
The research
In practice, you type the old legislative reference into the search box and Trova Tu returns the new one. As explained in the FAQs, ‘the correspondence between the legislation you are searching for and that in the new Consolidated Texts is indicated in the section highlighted in green’.
