Italy's tax agency is facing challenges with tax recovery, struggling to collect from a significant amount of unpaid taxes, often leading to ineffective enforcement measures. In 2024 alone, the agency initiated 600,000 seizures but only managed to effectively recover 23% of the targeted amounts, totaling around 1.3 billion euros. This situation illustrates the inefficiencies within the current tax collection framework.

To improve recovery rates, the Agency is shifting its focus from merely increasing the number of seizure orders to optimizing their execution. A key element in this strategic shift is the integration and utilization of electronic invoices, which contain vital information that can enhance investigative efforts by tax authorities. The recent legislative changes have made these electronic invoices more accessible, allowing tax officials to identify potential claims that are more likely to yield successful outcomes.

By leveraging the electronic invoicing system, the tax agency hopes to tackle tax evasion more efficiently, streamlining the process of identifying and collecting owed taxes. This modernized approach not only aims to increase the recovery of outstanding debts but also seeks to provide a deterrent effect against future tax evasion by demonstrating the Agency's enhanced investigative capabilities.