{"id":2209,"date":"2026-09-17T14:05:54","date_gmt":"2026-09-17T12:05:54","guid":{"rendered":"https:\/\/www.santoro.it\/the-tax-risk-certifier-the-reform-didnt-add-a-compliance-requirement-it-created-a-profession\/"},"modified":"2026-10-26T15:25:27","modified_gmt":"2026-10-26T14:25:27","slug":"the-tax-risk-certifier-the-reform-didnt-add-a-compliance-requirement-it-created-a-profession","status":"publish","type":"post","link":"https:\/\/www.santoro.it\/en\/the-tax-risk-certifier-the-reform-didnt-add-a-compliance-requirement-it-created-a-profession\/","title":{"rendered":"The tax risk certifier: the reform didn’t add a compliance requirement, it created a profession"},"content":{"rendered":"\n

Since 2024, the Italian tax system has featured a reserved assurance function, independent from both the company and the tax authorities, structured on the model of auditor independence rather than that of advisory services. For companies already admitted to the regime, the first attestation of operating effectiveness is due by December 31, 2026.<\/em><\/strong><\/p>\n\n

A quiet transformation is underway in the relationship between businesses and the tax authorities. It doesn’t manifest through new taxes or stricter controls, but through something more structural: the obligation to establish an internal tax risk control system certified by an independent, qualified professional. A safeguard that turns tax management from a reactive activity\u2014addressed only when a problem arises\u2014into a permanent, governed, measurable, and certified corporate function.<\/p>\n\n

Those who read this phenomenon as just another technical specialization grasp its operational dimension but miss its institutional one\u2014which is precisely why this role is set to grow.<\/p>\n\n

From an open model to mandatory certification<\/h2>\n\n

Companies that join cooperative compliance\u2014*cooperative compliance* in the international terminology from which the model is drawn\u2014commit to engaging in transparent, preventive dialogue with the tax authorities, disclosing tax risks before taking relevant actions. In return, they gain substantial benefits: greater legal certainty, shorter assessment periods and, under certain conditions, exemption from administrative penalties and from the criminal relevance of an inaccurate tax return.<\/p>\n\n

The regime requires that the company have a structured system in place to identify, measure, manage, and monitor tax risks: the *Tax Control Framework*, governed by Article 4 of Legislative Decree No. 128 of August 5, 2015.<\/p>\n\n

Before the reform, the TCF was an open model: each company built it according to its own needs, and the Revenue Agency assessed it upon admission. A sustainable arrangement as long as the pool consisted of a few dozen large taxpayers, followed on an individual basis. Once the legislature decided to widen that pool, the mechanism became unworkable.<\/p>\n\n

Legislative Decree No. 221 of December 30, 2023, therefore introduced the requirement to have the system certified by an independent professional: the tax authorities gave up directly verifying every control framework and delegated verification to a qualified third party, subjecting them to strict requirements and personal liability. It is the same model used for statutory financial audits, applied for the first time to tax matters.<\/p>\n\n

What certifying the TCF means<\/h2>\n\n

Certifying does not mean generically validating from the outside. It means that an independent professional attests, under their own responsibility, that the system adopted meets the legal requirements, is consistent with the Revenue Agency’s guidelines, and offers reasonable assurance that tax risk is managed reliably.<\/p>\n\n

This is neither a formal legal opinion nor strategic advice: it is an *assurance* activity, methodologically similar to what an auditor does with financial statements. The certifier does not tell the company how to build the system; they verify that the system already built is well designed and genuinely operating.<\/p>\n\n

The process unfolds in three phases:<\/p>\n\n

    \n
  • Defining the scope<\/strong>: identifying the relevant business processes and key controls to be examined<\/li>\n\n\n\n
  • Assessing the design<\/strong>: verifying the adequacy of the system’s design through interviews, document review, and analysis of operational workflows<\/li>\n\n\n\n
  • Assessing operating effectiveness<\/strong>: testing the selected controls to confirm that they have functioned consistently, not merely on paper<\/li>\n<\/ul>\n\n

    The first two phases are sufficient for the initial certification. The third is the core of the periodic update, required at least every three years, which significant organizational changes\u2014mergers, acquisitions, major restructurings\u2014may require sooner in the form of a full new certification.<\/p>\n\n

    A list you cannot join by title alone<\/h2>\n\n

    Decree No. 212 of the Ministry of Economy and Finance, dated November 12, 2024 and in force since January 18, 2025, established the registers in which the certifier must be enrolled: one maintained by the National Bar Council for lawyers, and one by the National Council of Chartered Accountants and Accounting Experts. No one else may issue the certification.<\/p>\n\n

    Professional seniority\u2014required in excess of five years\u2014is not enough to gain access, nor are good-standing requirements alone sufficient. A professional competency requirement is also needed\u2014the most selective aspect of the entire framework\u2014built on three pillars: internal control and risk management systems, accounting principles, and tax law.<\/p>\n\n

    That three-part structure precisely spells out what the legislature expects. The certifier is not asked to know tax law\u2014a competence the professional already possesses\u2014but to be able to read a business process, assess the adequacy of a control safeguard, understand how an accounting choice generates tax risk, and verify, using a documented method, whether that control has actually worked. It is a skill set spanning tax law, corporate organization, and auditing, currently available in the Italian market only to a very limited extent.<\/p>\n\n

    Precisely for this reason, access is not granted simply upon request: candidates must complete an eighty-hour qualifying training course, divided into three modules, and pass the related exams. Those who fail are not enrolled, no matter how extensive their experience. The National Bar Council established its register in May 2025, entrusting the Fondazione Scuola Superiore dell’Avvocatura with running the courses and exams. As a result, the number of qualified certifiers is growing slowly and remains very limited compared to the pool of companies destined to fall within the regime.<\/p>\n\n

    Independence as a structural requirement<\/h2>\n\n

    The independence regime definitively clarifies the nature of the role.<\/p>\n\n

    The prohibition on self-review<\/strong> applies: anyone who provided services instrumental to building the system, or who belongs to the organization that provided them, cannot certify it. Mandatory rotation<\/strong> applies as well: no more than three consecutive engagements, after which a six-year waiting period applies, extended to professionals linked by non-occasional collaboration with the same organization. Fees must be fixed<\/strong> and cannot depend on the outcome.<\/p>\n\n

    Circular No. 6\/E of August 6, 2026 took the same position, accepting the argument that requiring the certifier to indicate corrective actions would have turned them from a guarantor into an advisor: the certifier records what the company has independently identified, without suggesting the remedy. It is hard to imagine a clearer statement of which side the certifier stands on.<\/p>\n\n

    The decree allows the certifier to rely on other professionals, but final responsibility remains entirely with the qualified individual: they alone sign the certification, and no other signature can take its place.<\/p>\n\n

    What happens if the certification is inaccurate<\/h2>\n\n

    This position carries significant personal exposure. A certification is considered inaccurate not only when it is materially false, but also when it is issued without meeting the independence or professional competency requirements, or when there is no correspondence between what is attested and the documents actually examined. The penalties set for inaccurate certifications of conformity apply, but the consequence that truly matters is professional: the Revenue Agency reports the conduct to the relevant professional body’s National Council, which may lead to suspension or removal from the register and the opening of disciplinary proceedings.<\/p>\n\n

    For the company, correspondingly, choosing a certifier is no longer a matter of convenience but a documentable duty of diligence, on which the very possibility of remaining within the regime depends.<\/p>\n\n

    Not just large companies: the timeline and the optional regime<\/h2>\n\n

    It would be a mistake to conclude that all this concerns only large corporate groups. Two developments, both already written into law, are progressively widening the scope.<\/p>\n\n

    The first is a timeline. The ordinary access threshold, set at \u20ac750 million in turnover or revenue for the 2024-2025 two-year period, drops to \u20ac500 million from 2026<\/strong> and to \u20ac100 million from 2028<\/strong>. This is not a forecast: it is a deadline, and each step brings hundreds of companies that currently fall outside the regime into its scope.<\/p>\n\n

    The second development, more significant in terms of market scale, is Article 7-bis of Legislative Decree No. 128\/2015, which allows even companies below the threshold to voluntarily adopt the system, gaining access to a separate incentive regime: elimination of administrative penalties and exclusion of criminal relevance for inaccurate tax returns arising from risks disclosed in advance. Long confined to the statute books, the regime is now fully operational following the decree of the Deputy Minister of Economy and Finance of July 9, 2025, and the Revenue Agency Director’s measure No. 42022 of February 3, 2026, which approved the relevant application form.<\/p>\n\n

    With one operational difference worth knowing before starting the process: under the optional regime, certification must be obtained ex ante and on a fixed date<\/strong>, without the deferral allowed on a transitional basis to those who applied under the ordinary regime.<\/p>\n\n

    The scope, then, does not coincide with the pool of large taxpayers. It also includes, by choice, medium-sized companies with genuine tax complexity: extraordinary transactions, internationalization, intra-group relationships, tax credits, transfer pricing. For these companies, the calculation is not one of compliance but of convenience, and it must be made with enough lead time for the system to be in place before it is needed.<\/p>\n\n

    The nearest deadline<\/h2>\n\n

    For companies already within the regime, this is not a future concern: admitted companies must obtain the first attestation of operating effectiveness by December 31, 2026<\/strong>, covering control activities for the 2024-2025 two-year period.<\/p>\n\n

    This is the phase that requires control testing, making it the most burdensome in terms of documentary evidence, and it has a feature that makes it particularly tricky: the evidence relates to a period that has already closed. Whatever was not documented while the controls were operating cannot be reconstructed now.<\/p>\n\n

    A paradigm shift, not just another compliance requirement<\/h2>\n\n

    The direction of travel is clear and irreversible: the relationship between the tax authorities and businesses is shifting from after-the-fact review of individual tax returns to upfront verification of the quality of the processes that produce those returns.<\/p>\n\n

    Certification is the technical linchpin of this shift, because it is the point at which the tax authorities grant substantial benefits\u2014exemption from penalties, shorter assessment periods, non-punishability for inaccurate tax returns\u2014by relying on the professional judgment of a private party. In this model, the certifier is neither the company’s tax advisor nor the Revenue Agency’s inspector: they are an independent third party, guaranteeing the reliability of the system under their own personal responsibility.<\/p>\n\n

    For companies, the practical consequence is clear: building the TCF and certifying it are two distinct processes, which must be entrusted to different parties and planned with the lead time the deadlines require.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Since 2024, the Italian tax system has featured a reserved assurance function, independent from both the company and the tax authorities, structured on the model of auditor independence rather than that of advisory services. For companies already admitted to the regime, the first attestation of operating effectiveness is due by December 31, 2026.<\/p>\n","protected":false},"author":5,"featured_media":2210,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-2209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-en"],"yoast_head":"\nThe tax risk certifier: the reform didn't add a compliance requirement, it created a profession - Studio Santoro & Partners<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.santoro.it\/en\/the-tax-risk-certifier-the-reform-didnt-add-a-compliance-requirement-it-created-a-profession\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The tax risk certifier: the reform didn't add a compliance requirement, it created a profession - Studio Santoro & Partners\" \/>\n<meta property=\"og:description\" content=\"Since 2024, the Italian tax system has featured a reserved assurance function, independent from both the company and the tax authorities, structured on the model of auditor independence rather than that of advisory services. 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