The Italian Revenue Agency has announced the issuance of Circular No. 6/E of 6 August 2026, which clarifies the cooperative compliance program in its current form, reflecting amendments approved in 2023 and 2024. The program requires taxpayers to adopt a Tax Control Framework (TCF) for detecting, measuring, managing, and controlling tax risks, and comes with certain benefits.
Notable changes to the program include a reduction in the standard revenue threshold for program eligibility to EUR…