Tax Tutor scheme: a further 60 businesses ready to join
A further increase is expected in the number of companies operating as co-operatives in compliance with the tax authorities; there are currently 224 such companies, with a market capitalisation already exceeding one thousand billion.
Key points
The tax authority’s mentoring scheme for businesses continues, slowly but surely, to gain ground. The figures show that the number of participants rose from 111 in 2023 to 142 in 2024, reaching 221 in 2025. This growth continued into 2026, reaching 224. However, the outlook is for the figure to exceed 280, thanks to the 60 companies that have applied to join and are currently on the waiting list. The aim is to increase the number of taxpayers adopting the Tax Control Framework (TCF) – a system for controlling and managing tax risk – and who thereby operate with full transparency towards the tax authorities.
Market capitalisation in excess of one thousand billion
In reality, the mere figure for current and potential participants does not fully reflect the value of the scheme, which is technically known as ‘cooperative compliance’ or ‘collaborative compliance’. To get a sense of the scale involved, we need to refer to the statement made a few days ago by Vincenzo Carbone, Director of the Italian Revenue Agency, during a conference organised by the National Council of Chartered Accountants and Accounting Experts. In practice, the (large) companies that are currently under supervision have a market capitalisation exceeding one thousand billion euros. This figure is derived from the market capitalisation of companies listed on the Milan Stock Exchange, which stands at approximately 1,500 billion. Seventy-five per cent of this amount – that is, more than 1,000 billion – relates to corporate groups participating in the collaborative compliance scheme.
The reduction in the threshold and the scope covering up to 11,000 businesses
The main entry point to the scheme is the threshold of 500 million euros in turnover or revenue (provided the requirements are met, it is also possible to enter via other ‘side’ entry points, such as the advance ruling for new investments). However, from 2028, the threshold will be lowered to €100 million, as set out in the timetable for the implementation of the tax reform. This expansion could come to encompass a further 11,000 businesses.
The entry of SMEs
The real challenge lies in the optional participation of SMEs that fall below the size threshold. The tax authorities are placing great emphasis on this opportunity. This is demonstrated by the investment in raising awareness of the scheme, which has been carried out on a widespread basis, but also in terms of human resources, with a significant increase in staff dedicated specifically to cooperative compliance. Of course, it must be borne in mind that cooperative compliance requires both a substantial initial investment to establish the TCF and a continuous and consistent capacity for internal monitoring of all business functions to ensure that full transparency towards the tax authorities can be maintained over time.
