Italy's tax authority will provide electronic invoice data to the tax collection agency Agenzia delle entrate-Riscossione to enhance third-party debt enforcement procedures, effective May 22, 2026, under implementing rules issued by agency director Vincenzo Carbone.
The data sharing covers invoice totals and quantities issued by tax debtors and co-obligors to the same recipient over six-month periods preceding transmission. The collection agency receives identifying information for potential third-party garnishment targets including tax codes, VAT numbers, names, and fiscal domiciles of invoice recipients.
Implementation
Initial data transmission occurs via encrypted email with password protection through separate channels, limited to authorized personnel conducting analysis and garnishment procedures. A fully automated data exchange system will replace the interim arrangement in a later phase.
Regional tax offices and territorial collection units determine case volumes based on local economic conditions and operational capacity, applying proportionality principles and gradual activation of garnishment procedures to ensure data minimization compliance.
Background
The measure implements Article 1, paragraph 5-bis, letter b-ter of Legislative Decree 127/2015, as amended by Article 1, paragraph 117 of Budget Law 199/2025. The expansion follows existing electronic invoice data usage by financial police for economic crime investigations and by tax authorities for risk analysis and oversight functions.
Italy's data protection authority approved the initiative on May 14, 2026, after completing required data protection impact assessments under GDPR Article 35.
Context
The development aligns with Italy's National Recovery and Resilience Plan tax administration reforms, extending electronic invoice data utilization beyond audit functions to collection enforcement. The measure aims to improve third-party garnishment effectiveness by providing collection agents systematic access to debtor receivables data, representing a significant expansion of administrative data integration for tax enforcement purposes.
