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Italy Approves New Synthetic Indexes of Reliability for 2024

23 April 2025

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Approved Changes

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Italy

Italy published the Decree of 31 March 2025 from the Ministry of Economy and Finance in the Official Gazette on 18 April 2025. The decree approves synthetic indexes of taxpayer reliability (Indici Sintetici di Affidabilità fiscale, ISA) for 100 economic (business) activity categories for the 2024 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.