Cooperative compliance, guidelines on tax risk ready – From the Agency a “compass” for new members of the regime

News Tax & Compliance Guidance

Date: 10th Jan, 2025 Source: Italian Revenue Agency (Agenzia delle Entrate) Country: Italy Original Source

Brief

"On 10/01/2025, the Italian Revenue Agency (Agenzia delle Entrate) issued an update regarding "Cooperative compliance, guidelines on tax risk ready - From the Agency a “compass” for new members of the regime". The guidelines provide a "bussola" for companies joining the cooperative compliance regime, offering a framework for managing and controlling tax risks. This initiative aims to establish a trusting relationship between the administration and taxpayers."

Comunicato stampa del 10 gennaio 2025

Cooperative compliance, pronte le linee guida sul rischio fiscale. Dall’Agenzia una “bussola” per le nuove adesioni al regime
Pronte le indicazioni in materia di gestione del rischio fiscale per le imprese che aderiscono al regime di adempimento collaborativo. Con un provvedimento, firmato oggi dal direttore vicario dell’Agenzia delle Entrate, Vincenzo Carbone, sono approvate le “Linee guida per la redazione del documento che disciplina il sistema di rilevazione, misurazione, gestione e controllo del rischio fiscale (c.d. Tax Compliance Model – TCM) e per la certificazione del sistema” a supporto delle nuove richieste. Con il documento di oggi, inoltre, vengono fornite indicazioni sugli adempimenti necessari per la certificazione del sistema di gestione e controllo del rischio e approvate le “Linee guida per la compilazione della mappa dei rischi e dei controlli fiscali dei contribuenti del settore industriale”.
A chi sono destinate le linee guida – Le linee guida sono indirizzate alle imprese che intendono aderire alla Cooperative compliance e che di conseguenza necessitano di una certificazione del sistema di controllo del rischio fiscale. I soggetti esonerati dalla presentazione della certificazione, in quanto già ammessi al regime o perché hanno presentato istanza prima della data di entrata in vigore del decreto delegato (Dlgs n. 221/2023), devono, invece, attestare l’efficacia operativa del sistema di controllo del rischio fiscale secondo modalità definite con apposito decreto del Ministro dell’Economia e delle Finanze. Si ricorda che il regime di adempimento collaborativo dal 2024 ha ampliato la platea includendo anche i soggetti con volume di affari non inferiore a 750 milioni di euro. Dal 2026, questa asticella si abbasserà a 500 milioni e dal 2028 ulteriormente a 100 milioni di euro.
La Cooperative compliance – Il regime di adempimento collaborativo o Cooperative compliance, istituito con il Dlgs n. 128/2015, si rivolge ai contribuenti dotati di un efficace sistema integrato di rilevazione, misurazione, gestione e controllo del rischio fiscale, inteso come rischio di operare in violazione di norme di natura fiscale o in contrasto con i principi o con le finalità dell'ordinamento tributario. L’istituto si pone l’obiettivo di instaurare un rapporto di fiducia tra amministrazione e contribuente al fine di aumentare il livello di certezza sulle questioni fiscali rilevanti. Questo obiettivo è perseguito tramite l’interlocuzione costante e preventiva, finalizzata ad una comune valutazione delle situazioni suscettibili di generare rischi fiscali.

Roma, 10 gennaio 2025

Comunicato stampa in versione pdf

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Purpose

The Italian Government has issued a press release on January 10, 2025, announcing the approval of guidelines for cooperative compliance in tax matters. These guidelines aim to provide a “compass” for businesses adopting the regime of collaborative fulfillment, ensuring effective management and control of fiscal risk.

The Cooperative Compliance Model (TCM) and related guidelines are designed to support new requests and provide indications on the necessary procedures for certifying the system of risk management and control. The document also includes instructions for completing the map of risks and fiscal controls for industrial sector contributors.

Effects on Industry

The approval of these guidelines is expected to have a significant impact on businesses adopting the Cooperative Compliance regime. By providing clear instructions on managing and controlling fiscal risk, the guidelines aim to increase the level of certainty among taxpayers and foster a relationship of trust between the administration and the taxpayer.

The Cooperative Compliance regime has been expanded since 2024 to include businesses with an annual turnover of at least €750 million. From 2026, this threshold will decrease to €500 million, and from 2028, it will further decrease to €100 million. This expansion is likely to affect a larger number of businesses, particularly in the industrial sector.

Relevant Stakeholders

The guidelines are primarily addressed to businesses that intend to adopt the Cooperative Compliance regime and require certification of their system for managing and controlling fiscal risk. These businesses must comply with the new regulations and procedures outlined in the document.

Additionally, existing contributors to the Cooperative Compliance regime who were exempt from presenting a certification due to previous adhesion or earlier application must attest the operational effectiveness of their system for managing and controlling fiscal risk according to modalities defined by a specific decree of the Minister of Economy and Finance.

Next Steps

To comply with these guidelines, businesses adopting the Cooperative Compliance regime must:

Ensure they have an effective system for managing and controlling fiscal risk

Complete the map of risks and fiscal controls as required by the guidelines

Obtain certification from the competent authorities

Businesses that fail to comply with these requirements may face penalties or other sanctions. It is essential for businesses to review their current procedures and ensure they meet the new standards outlined in the guidelines.

Any Other Relevant Information

The Cooperative Compliance regime was established by Decree-Law No. 128/2015, aiming to promote a relationship of trust between taxpayers and the administration by encouraging collaboration and dialogue on fiscal matters. The regime has been expanded over time to include more businesses and provide greater incentives for compliance.

By adopting this approach, the Italian Government aims to create a more stable and predictable environment for businesses, reducing the risk of disputes and increasing the level of certainty among taxpayers.

Italian Revenue Agency (Agenzia delle Entrate)

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Cooperative compliance, guidelines on tax risk ready – From the Agency a “compass” for new members of the regime

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