Revenue Agency

Tax authorities: increasingly digitalised service of documents and virtual assistance

Taxpayer services will increasingly be managed without the use of paper. Artificial intelligence to support taxpayers, refunds and audits

by Cristina Bartelli

2 September 2026

Aggiungi Il Sole 24 Ore
ai preferiti su Google

Tax deduction planning concept. Businessman calculating business balance prepare tax reduction. Pormezz - stock.adobe.com

2' min read

Translated by AI

Versione italiana

2' min read

Translated by AI

Versione italiana

Revenue Agency procedures are becoming increasingly digital. We are moving away from paper notifications towards a system entirely based on digital notifications. Monitoring and implementation of enhanced ‘digital drawer’ services, and the development of solutions to pay taxes in an increasingly automated manner. These are some of the guidelines on services for taxpayers set out in the agreement between the Revenue Agency and the Ministry of the Economy, signed on 11 August and submitted for registration to the Court of Auditors on 27 August.

The common thread running through the 2026–2028 convention is digital transformation, accompanied by the judicious use of artificial intelligence (see *Il Sole 24 Ore* of 5 and 6 June 2026).

Virtual support

As regards digital channels, work will be carried out to develop an increasingly comprehensive digital portal that allows users to be guided step by step through the process, right up to the completion of their administrative procedure or the use of the service. Plans are under way to introduce an increasingly live-chat document exchange system, with the option for taxpayers to digitally sign any documentation required to finalise the case, through the issue of a one-off digital signature certificate to users holding a digital identity.

A passage in the agreement also states that the gradual introduction of artificial intelligence systems aimed at streamlining taxpayer assistance processes will be implemented.

Direct debit

Whilst the tax account will be increasingly tailored to the user’s needs, and the recently launched expansion of the information contained within it will be monitored. More specifically, the aim is to move towards a profiled access system capable of presenting services in a way that is increasingly tailored to the taxpayer’s specific circumstances (which will also make it easier for them to find the features they are interested in), so that a complete overview of tax-related information can be provided.

The Agency is also working to further expand the information set (over 2 billion data records managed by 2026) for the pre-filled tax return, making further information already available in the tax databases accessible and acquiring new data from third parties, in order to simplify and speed up the tax return process. Finally, regarding tax payments, the signed version of the agreement confirms the intention, for recurring, instalment-based and pre-determined payments relating to future due dates for taxes, contributions or other sums, to develop a service through which taxpayers can request, electronically, fulfilment of their tax obligations via direct debit from a current account.

Properties

In the section of the agreement dealing with inspections, it is worth noting the increased use of artificial intelligence, with a particular focus on properties .

The Agency will use photo-interpretation of aerial imagery, including through the use of artificial intelligence algorithms, to identify properties that have not been declared in the land registry.

Artificial intelligence will also become an increasingly integral tool for verifying the accuracy of the data provided in tax returns, and for speeding up the processes for issuing refunds to taxpayers.