In 2026, the Revenue Agency and the Financial Police will launch 395 thousand checks based on the cross-referencing of 200 databases. At the center are ISAs, alerts on inconsistencies between income and expenses and the new role of the two-year composition agreement, while Strasbourg asks for more guarantees on access to current accounts
In 2026 the Italian tax system enters the most advanced phase of its digital transformation. The plan for the year provides 395 thousand checks in totalof which 320 thousand entrusted to the Revenue Agency e 75 thousand to the Financial Police. It is no longer a question of random checks, but of a systematic analysis guided by technological infrastructures that operate continuously.
The direction of this ecosystem is in the hands of Sogeiwhich he encounters every day over 200 databases: from tax returns to bank transactions, from electronic invoices to tracked expenses. The objective is to highlight the inconsistencies between what the taxpayer declares and what he actually supports or moves. When the system identifies a significant deviation, an alert is triggered requesting immediate clarification. Ignoring that communication means transforming a simple anomaly into a real investigation.
The decisive role of the Isa
At the center of the selection of taxpayers to be verified remains the system of Isathe synthetic reliability indicators. Each VAT number receives a score from 1 to 10: who gets 8 or more it is considered reliable and remains outside of controls; who comes down under 6 instead it enters a range where the probability of verification increases significantly.
The system does not apply blind criteria: it takes into account the territory, the sector, the size of the business and local economic trends. The continuous measurement of these parameters allows the administration to build a precise picture and quickly identify any misalignments.
How the relationship between taxpayers and the tax authorities changes
For those who wish to reduce uncertainty, 2026 confirms a strategic option: the agreed biennial budgetwhich allows you to define the taxable income for the following two years in advance, obtaining in exchange a drastic reduction in the most invasive controls. It is a form of stabilization that requires transparency but offers predictability, today considered one of the key factors for professionals and businesses.
On the guarantee front, however, an important reminder comes from Strasbourg. The European Court of Human Rights has urged Italy to limit discretion in accessing current accounts, asking for more stringent reasons and rights of defense guaranteed from the start of the checks. An indication that does not affect the digital control system, but could influence future operating methods.
Overall, 2026 delivers a more technological, more selective and more responsive tax system. Those most exposed are taxpayers who show inconsistencies between income and expenses, low Isa scores or late responses to initial clarifications. In an ecosystem based on data, it is consistency — not luck — that becomes the first form of protection.
