The Italian Revenue Agency has announced that the Cooperative Compliance Program has been opened to small and medium-sized enterprises that adopt a tax risk control system, even if their revenue is below the standard revenue threshold for participation. For 2026 and 2027, the standard revenue threshold is EUR 500 million. The program requires taxpayers to adopt a system for detecting, measuring, managing, and controlling tax risk, and comes with certain benefits. These include an exemption f…