Italy’s Ministry of Economy and Finance has published the Decree of 31 March 2025 in the Official Gazette on 18 April 2025, introducing the synthetic indexes of taxpayer reliability (ISA) for 100 business activity categories, applicable for the 2024 tax period.

These business activities encompass various sectors, including agriculture, manufacturing, services, commerce, and other professional services.

The ISA system serves as a tool to evaluate a taxpayer’s compliance and reliability. A higher rating brings benefits such as simpler administration, faster VAT refunds, and fewer or shorter tax audits.