The Revenue Agency has established the methods for acquiring the additional data necessary for theapplication of ISAs relating to the period 2023 and for the elaboration of the proposal of two-year preventive agreement for the years 2024 and 2025.
The methods and instructions that taxpayers or intermediaries must follow have been established with the provision of 12 April 2024.
The additional data requested can be taken directly from your account tax drawerwithin the private area of Revenue Agency portal.
For authorized intermediaries, two different procedures are envisaged, in the presence and in the absence of delegation.
ISA and biennial preventive agreement: how to obtain further data
With the provision of 12 April 2024, the Revenue Agency establishes the additional data necessary for the application of the ISA for the 2023 tax period and for the determination of the fiscal reliability scorewhich is in turn necessary for the preparation of the biennial composition with creditors proposal for the tax periods 2024 and 2025.
- Revenue Agency – Provision of 12 April 2024
- Identification of the methods for acquiring the additional data necessary for the application of the ISA for the 2023 tax period and the development of the biennial composition with creditors proposal for the 2024 and 2025 tax periods.
The necessary data is indicated in Technical specifications attached to the provision.
The requested information may be used directlyby taxpayers or by authorized intermediariesor be modified if they are not considered correct.
The Revenue Agency provision establishes the methods for acquiring additional datafor which two procedures are foreseen:
- with timely access;
- with massive access.
In the first case the taxpayeror your own authorized intermediarythey will have to access the tax drawer to download the file with the requested data.
The taxpayer will be able to access using the following authentication mode:
Financial intermediaries will instead have to access the Delegated Tax Drawer of the person from whom they acquired the delegation.
The Financial Administration, before providing such data, preliminarily verifies the existence and the validity of the delegation.
In the second case, however, they must transmit through the Entratel service a file with the list of taxpayers for whom they are delegated to consult the relevant tax drawer and for whom they request such data.
The date from which it will be possible to send the request files will be indicated by the Revenue Agency itself through its web portal.
ISA and biennial preventive composition: the procedure to follow in the absence of delegation
The procedure to follow, for intermediaries who are not already empowered to consult the Tax Office, is more complex.
In fact, evidence must be provided to ensure effectiveness granting of the delegation.
As underlined in the reasons for the Revenue Agency provision:
“the procedure essentially follows the mechanism for access to the pre-compiled declaration by delegated intermediaries, for which the Guarantor for the protection of personal data has already expressed its favour.”
In this second case the intermediaries will have to acquire the proxies, as well as a copy of a identity document currently valid:
- in printed form;
- in electronic format (in compliance with the rules established by article 71 of the CAD.
There delegation must contain the following information:
- tax code and personal data/name of the delegating taxpayer;
- tax code and personal data of any legal/negotiative representative, or guardian of the delegating party;
- tax period to which the ISA model refers;
- date of granting of the delegation.
The subjects must then send, via the Entratel service, thelist of taxpayers for which they have been delegated to request the data.
The file to be sent must contain the following data:
- taxpayer’s tax code;
- tax code of any legal/negotiative representative, or guardian of the delegating party;
- number and date of the delegation;
- type and number of the identity document of the person who signed the proxy;
- the corroborating elements contained in the 2023 VAT return – tax year 2022 or, in their absence, in the relevant data model for the purposes of the application of the summary tax reliability indices 2023 – 2022 tax period, presented by each delegating party. For the last point, reference must be made to Annex 3 to the provision.
A must be reported in the file declaration in lieu of affidavit in which the intermediary declares:
- to have received the specific delegation for the acquisition of data;
- the conservation of the original proxies for 10 years in one’s office;
- the correspondence between the data in the file and that of the original delegations.
With the provision of the Revenue Agency, the attached technical specifications were also approved, which can be downloaded from the specific page of the Financial Administration portal.
