Tax Pills

The technological and innovative profile of Italy’s Revenue Agency. Fulfilled numbers, not just wishes
Innovation Technology is a real evolution only when it cares for and provide simple answers, which means solutions, to everyday people's needs. This is the basic philosophy that has moved and continues to move the Revenue Agency's action towards the modernization of services and channels of dialogue addressed to taxpayers or, put better, to our clients. A current example of this new wing is the one provided by the pre-filled income statement, often referred as the pre-populated personal tax return, probably the most visible result of the efforts made by the Tax Administration on the technological innovation new-frontier.
The new “Pre-fill me, please” fiscal model - Whoever adopts the pre-compiled tax return by accepting it fully, will no longer receive eventual tax checks. An historic change in the relationship between Taxes and Taxpayers that until a few years ago seemed rather impossible to be achieved, at least not so quickly. We are just in the middle of the 2017 fiscal campaign and just over 20 days from the opening of the pre-compiled web application, yet the number of users who have displayed the data in the pre-filled tax returns have already picked 2 million, whilst 564 thousand pre-populated fiscal forms have already been sent (of which about 551 thousands 730 models and around 13,000 Redditi models), while about 372,000 tax declarations have been accepted or modified but have not yet been sent.
Looking over the pre-populated tax form - Innovation in services designed for citizens does not stop at pre-compiled fiscal point. Italy’s Revenue Agency has in fact completed a new version of the app "AgenziaEntrate", which since its launch in December 2015 has so far registered over 119 thousand downloads. It consists in a real mobile office, open 24 hours a day, which, on the one hand, with the online booking service, allows citizens to avoid the row at the offices, and on the other, allows to take advantage of some services directly from your smartphone, such as checking VAT codes, requesting Fisconline and Entratel credentials, consult tax returns and payments made. The app is part of the wide range of online services offered by the Agency, which are widely used by citizens.
If the taxman walk with you - Since 2016, we have also activated an ad hoc "alert" service via sms with which we have already warned in advance thousands of citizens on incoming fiscal redemptions and outstanding tax payments waiting to be fulfilled. Another example of how digitization procedures have allowed us to simplify the compliance with taxes is the "InheritanceOnLine" application, operational since late January 2017. The benefits are numerous in this case: heirs present the declaration of succession directly via the web and also activate the application. In this way, the tax calculation is immediate and who has to pay can do it directly through his current account. All without ever having to go to the office. Therefore, it is not a surprise the fact that, even being active for a few months, the service already counts 9,000 succession statements filed online.
The rise and surge of the electronic e-invoicing – A good job has been also made on the electronic billing PA operational process, which signs a fundamental change in modernization and control of public expenditures. A service underway and on which the Agency is fully engaged through an Interchange System Manager. Since the launch of the service, in June 2014, the overall managed electronic invoices totaled 68 million. In the first months of 2017, we managed, on average, about 2.5 million invoice files per month. The challenge now is to extend electronic invoicing to B2B, an option already possible since January 2017, enabling businesses and professionals to opt for e-invoicing even in commercial relationships between private business operators. This future prospective would generate various benefits, among these a greater simplification in making business, thanks to the possibility to eliminate the communicative obligation of invoicing data, receive priority fiscal redemptions and benefiting from a one-year reduction in the terms of tax assessment. To facilitate this process, the Agency has made available to taxpayers the "Free Invoices and Fees" web application that allows you to generate, transmit and retain electronic invoices even for private transactions. From January to today there are more than 27,000 electronic bills exchanged between private economic operators.
The taxman goes social - Creating a network of services that focuses on the needs of the citizen also means creating new and more effective forms of dialogue between Administration and Taxpayers, including a Social Caring's natural space. Following this logic path, the innovative information service that the Agency has been offering for almost a year now, through Facebook Messenger, is part of this. The latter represents a real challenge we have undertaken experimentally to provide assistance to citizens who have to deal with the novelty of TV bill on the bill. We have chosen not just to open a mere Facebook page, but we have come up to offer a direct and immediate dialogue service with taxpayers, taking advantage of the opportunities that this social platform offers through Messenger. We provided responses to more than 6,000 citizens, for a total of 20,000 interactions. Thanks to this experience we are now able to provide Messenger assistance on a very large subject such as the pre-filled tax return. In the coming days, in fact, we will launch a service devoted to all those who will have doubts to dissolve on this subject.
Not just facebook is engaged to disegn the Revenue new social space – However, the social identity of the Agency does not run out of Facebook, some 27,000 are in fact the followers who chose to follow the Twitter Entries profile, where up to 1,800 tweets have been published to date on major tax issues. The Agency is also present on YouTube, with a channel dedicated to topics of greatest interest. We created it in 2012 at zero cost and built it through a day by day experience. Today, we can count over one million and eight hundred thousand views. If we look forward to what we have achieved, with enthusiasm and commitment we continue to look to the future with the primary goal of constantly seeking new solutions. No "self-sufficient" innovations, but services that can really make a difference and also simplify "in mobility" the daily lives of our users.

Italy’s fiscal incentives to attract human capital. The Revenue Agency points out the guidelines
Available on the website of the Italian Revenue Agency the circular n.17/E explaining in detail the national measures introduced to support and stimulate the economic, scientific and cultural development of the Country, through the introduction of  various fiscal incentive schemes for individuals who decide to transfer their tax residence to Italy.
The Tax Administration guidelines illustrate all the different benefits dedicated to who decides to transfer the tax residence to Italy, specifying the requirements to access the incentives, how to exercise the options, the effects and all the characteristics and the mechanisms of incentives currently in place in Italy  to "attract human capital".
It is possible to subdivide the different tax regimes into two macro-categories. The first one includes all the measures dedicated to individuals transferring residence in Italy to work, with the aim of facilitating taxation of income generated in the Country, such as “professors and researchers” regime (art. 44,Dl n. 78/2010), the one dedicated to workers with specific characteristics, so called “impatriati” (art.16, Dlgs n. 147/2015) and the tax regime for the so called “controesodati”, workers who were resident in Italy in the past and that moved back within 2015 (Law  n. 238/2010). The second macro-category includes the tax regime addressed to the high net worth individuals, who transfer residence in Italy regardless of the pursuit of a business activity, with the aim of facilitating taxation on income generated abroad (art. 1, paragraph 152, Law 232/2016).
FiscoOggi è una pubblicazione dell'Agenzia delle Entrate - Ufficio Comunicazione
Testata registrata al Tribunale di Roma il 19.9.2001 con n. 405/2001
Direttore responsabile Claudio Borgnino