Beacon on false VAT numbers to stop fraud and credits before collection

The phenomena related to the digital economy are also of concern, however

Our aim is to identify and attack the criminal networks responsible for complex fraudulent chains and structured money laundering operations, by attacking their illicitly accumulated assets also abroad, as well as to bring to light large-scale evasive environments, especially in the digital economy.

This includes, by way of example, the activities carried out against two multinationals operating accommodation service intermediation platforms, which, as a result of our audits, paid EUR 1.2 billion in evaded taxes to rectify their position. In addition, they have begun to comply with their tax obligations, applying withholding taxes so as to avoid possible future evasive behaviour by thousands of small taxpayers operating online.

Are you still keeping an eye on cryptocurrencies? And what impact does artificial intelligence have?  

We will increase the investigative projections of the territorial Units in the digital world, with the valuable support of the Special Nucleus for the Protection of Privacy and Technological Fraud. We will also monitor with great attention the evolution of the legislative framework on Ai: technological innovation, if well governed by human intelligence, will also represent an opportunity for the Guardia di Finanza.

What other main directives did you give to the departments in Circular 2026?

The aim is to continue to ensure an increasingly solid protection of economic and financial legality for the 'country system' by leveraging our ability to analyse phenomena in a unified manner. Economic-patrimonial investigations will be the operational centre of gravity of our strategy for 2026: a key tool for selecting subjects with a high tax risk and for uncovering new trends in fraud, combating illegal phenomena in the area of public spending, ascertaining fictitious asset registrations, and identifying assets illegally accumulated by crime, including organised crime.

Risk analysis remains the matrix of the fight against undeclared work and fraud in recent years, which leaves no room for automatic controls.

Risk analysis, also in cooperation with tax agencies, is one of the most important levers of our strategy to provide departments with valuable input for launching thorough and meticulous investigations in the field. We are constantly striving to find an effective combination of the use of technology and the investigative expertise of our staff. In the coming months, we will focus, in particular, on the concealment of undeclared wealth abroad, on evasion in the area of crypto-assets, and on fraud networks related to the import of products from non-EU countries.

In protecting public expenditure, which objectives are you most focused on?

For the protection of public expenditure, the Corps also uses the levers of prevention and repression in a combined manner. The most ambitious objective is to nip fraud and irregularities in the bud, preventing the dispersal of funds and enabling the effective recovery of unduly received sums.

In the current year, we will ensure appropriate forms of control over the resources of the NRP, which is now in its final stages, just as we will continue to ensure an effective fight against illicit tax credits of various kinds, including those for construction and energy efficiency. Particular efforts will also be devoted to the control of social spending, monitoring the proper use of funds earmarked for healthcare spending and the right to education.