What is it?
The cassetto fiscale, literally “tax box”, is a service offered by the Italian Government that allows consultation of a taxpayer’s tax information, such as
- personal data on the Tax agency database
- information data of tax declarations
- information on tax refunds
- tax payments made through the F24 and F23 forms
- information regarding registered deeds (information regarding your registered assets such as real estate)
- data and information relating to sector studies and indicators of fiscal reliability (ISA’s)
- information on the taxpayers Vies (EU VAT number database) registration status.
How to access the service
The service is accessed online on the Tax Agency’s website. To access the Cassetto Fiscale it is necessary to be in possession of a digital identity covered by the Public Digital Identity System (SPID, CIE or CNS) or credentials issued by the Tax Agency. The issue of credentials (username and password) is being phased out but for the time being existing credentials continue to function.
The service is online 24/7, with the exception of a daily window for system maintenance, from 5.00 am to 6.00 am.
Taxpayers who are registered for VAT holders can also generate a two-dimensional barcode (QR-Code) containing the data relating to their VAT number and their SDI number – the code for the reception of electronic invoices: a “business card” to be printed or shown on smartphone, tablet or other device.
Delegating an intermediary
A taxpayer can delegate access to the cassetto fiscale to up to a maxim of two auhorised “intermediaries” for example an accountant, lawyer or investment adviser, providing that the proposed intermediary are registered with the Tax Agency. This allows your designated intermediary to view you tax information.
Once you have made the delegation, the intermediary can access the cassetto fiscale in your place. Access by the intermediary is covered by a specific agreement between the intermediary and the Tax Agency regulating the proper use of the data and access.