Pos and receipts, cinema tax credit and anti-usury fund under the lens of the Court of Auditors
Not only that: the investigation will also cover research and development credits. The aim is to assess the effectiveness of the provisions for combating evasion
Pos and receipts, research and development credits, tax credit cinema, and the anti usury fund under the scrutiny of the Court of Auditors. The accounting judiciary, in its programmatic framework of controls for 2026 on the tax front, will X-ray some provisions to assess their effectiveness in terms of combating evasion and the functioning of facilitation and anti-evasion mechanisms. More specifically, the controls will focus on actions aimed at reducing tax evasion and, at the same time, stimulating spontaneous compliance by taxpayers.
Pos and tax receipts
The survey, starting from the 'state cashback' initiative (provided for by the Budget Law 2020 - Article 1, paragraphs 288-290, Law 160/2019 and subsequent amendments and additions, which constituted the technological prerequisite of the integration under examination within the 'Italia Cashless Plan'), aims at verifying the interventions implemented by the financial administration to strengthen the technical connection between electronic payment devices and the instruments for the telematic registration and transmission of daily receipts, as well as the results achieved in terms of increased revenue to the Treasury.
So, eyes are on the provisions that came into full effect on 5 March with the logical connection between Pos and telematic registers. The court retraces the rules, recalling that 'with a view to strengthening the action to combat tax evasion, Article 1, paragraphs 74-77, Law 207/2024 (Budget Law 2025), introduced provisions aimed at achieving full interaction between the process of certification and tax registration of receipts and that of electronic payment of the same, as well as providing for a specific discipline of sanctions'.
Tax credit cinema
The accounting judges will examine the provisions to measure the amount of tax credits actually used, the effects of the tax breaks on the activities of the beneficiary companies, as well as verify the supervision exercised by the competent ministry. In reviewing the measure, the resolution points out that 'prior to the amendments introduced by Article 1, paragraph 554, Law 199/2025 (Budget Law 2026), tax credits were "financed" to the extent of no less than 700 million euro per year; however, with the Budget Law 2026 the amount was re-determined to 610 million euro for 2026 and to 500 million euro per year from 2027'.
Research and Development Tax Credit
What arouses the interest of the Court of Auditors is the diffusion of the facilitation measure: 'Given the particular diffusion of the facilities, the Section considers it necessary to verify the effects on the activities of the beneficiary companies, as well as the burden actually borne by the State'. Taking a step back on the mechanism, the research and development activities eligible for the tax credit include fundamental and industrial research and experimental development in the scientific or technological field. For these, the Court recalls, until the tax period in progress on 31 December 2022, a tax benefit equal to 20% of the expenses incurred and up to a maximum limit of €4 million, while for subsequent years (and until 2031) those values are respectively defined as 10% and €5 million. The measure, to which reference is made, was the one introduced by Law 160/2019 (Budget Law 2020), Article 1, paragraphs 198-209, introducing a 'new' tax credit for research and development (R&S) investments, which replaced the even older institution ex Article 3, Decree Law No. 14 of 23 December 2013.
