Italy published the Decree of 8 February 2023 from the Ministry of Economy and Finance in the Official Gazette on 28 February 2023. The decree approves synthetic indexes of taxpayer reliability (Indici Sintetici di Affidabilità fiscale, ISA) for 87 economic (business) activity categories and certain sub-categories for the 2022 tax period. ISA is a system for assessing the level of compliance (reliability) of a taxpayer. A higher rating results in additional benefits such as simplified administrative procedures, faster VAT refunds, and shorter deadlines or exclusions from some tax controls.