Tax controls 2020. Inland Revenue increasingly widespread

The 2020 economic maneuver relies heavily on the recovery of funds deriving from the fight against tax evasion, in fact, 7 billion euros are expected from the recovery of evasion. We must therefore expect a real tightening on the part of the Inland Revenue on all categories of citizens – pensioners, employees, freelancers, entrepreneurs, unemployed or presumed to be unemployed.

For years, the Revenue Agency has been fighting tax evasion by always introducing new systems, such as Serpico, the Tax Information Service that crosses the data of numerous databases, to find out any inconsistencies between what the tax payer has declared and how much he has spent.

For example, when buying medicines and providing a health card to the pharmacist to show the personal tax code on the receipt, that information is not recorded only on the receipt, the purchase of the drugs will result directly to the Revenue Agency system (who will also know at which pharmacy the drugs were bought). Paying then in cash, if that cash was not declared, could put the computer system in alarm and trigger the assessment.

Let's see in summary what are the new fiscal measures that will be introduced with the new year.

The economic maneuver in the process of "filing" to parliament specifically involves three new anti-evasion strategies:

1. increase in penalties for tax evaders (imprisonment for false invoices above 100 thousand euros);
2. adoption of IT systems against evasion of social security payers;
3. mandatory electronic payments.

What then are the new controls?

The controls of the Revenue Agency in 2020

The Inland Revenue will carry out even more stringent checks on various tax activities of citizens including:

• average current account deposits;
• monthly incoming and outgoing flows;
• opening and closing balances of the year;
• tax declaration;
• payment of INPS contributions.

But even business activities will be subject to greater controls:

• invoices and electronic receipts for businesses and freelancers;
• rental of houses and rooms through the Airbnb, Booking and Homeway portals;
• who transfers money abroad through money transfers.

The new anti-evasion tools

Then there are new tools already introduced in 2019 and that could now be improved:

Current account super-register: the Inland Revenue system compares the current account balance and how much is spent, to check if there are undeclared amounts.

Evasometro: an extension of the previous tool, compares the data of the current accounts with those declared, in order to find evasions. For example, if you deposit cash on the undeclared current account in the tax return.

Software INPS contributions: a new way of checking INPS contributions to be paid.