{"id":3144,"date":"2026-04-01T08:00:00","date_gmt":"2026-04-01T06:00:00","guid":{"rendered":"https:\/\/studiolombardolarosi.it\/?p=3144"},"modified":"2026-03-31T11:11:37","modified_gmt":"2026-03-31T09:11:37","slug":"difference-between-compliance-and-tax-assessment","status":"publish","type":"post","link":"https:\/\/studiolombardolarosi.it\/en\/2026\/04\/01\/difference-between-compliance-and-tax-assessment\/","title":{"rendered":"Difference between compliance and tax assessment (accertamento fiscale): what changes and how to act as a taxpayer"},"content":{"rendered":"\n<p class=\"has-black-color has-text-color has-link-color wp-elements-110b87c4cb42179a465f45f5d29ad852 wp-block-paragraph\"><strong>Difference between compliance and tax assessment<\/strong> is one of the first things to understand if you receive a communication from the Italian Revenue Agency (Agenzia delle Entrate). We explain in simple terms what it is, what changes between the two tools (\u201ccompliance\u201d and \u201caccertamento\u201d), and above all what to do within the right deadlines to avoid penalties or problems.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-1a4d99922bd757a9d2cbacbb3f8e7bcf wp-block-paragraph\">This article explores what emerges from the Italian Revenue Agency\u2019s 2025\u20132027 plan, which provides for sending <strong>7.5 million compliance letters<\/strong>, and clarifies the meaning of the <strong>difference between compliance and <a href=\"https:\/\/www.agenziaentrate.gov.it\/\" target=\"_blank\" rel=\"noopener\">tax<\/a> assessment<\/strong>. You will also find practical advice, a calendar with deadlines to respect, and how a professional firm like ours can assist you.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block has-black-color has-text-color has-link-color wp-elements-e9aea506b7451b88b4d4e97152ff82e3\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li><a href=\"#1-what-is-compliance-and-what-is-tax-assessment\">1. What is compliance and what is tax assessment?<\/a><\/li><li><a href=\"#2-the-agencys-plan-what-to-expect-until-2027\">2. The Agency\u2019s plan: what to expect until 2027<\/a><\/li><li><a href=\"#3-compliance-vs-tax-assessment-why-the-difference-is-important\">3. Compliance vs tax assessment: why the difference is important<\/a><\/li><li><a href=\"#4-what-to-do-if-you-receive-a-compliance-letter\">4. What to do if you receive a compliance letter<\/a><\/li><li><a href=\"#5-the-essential-calendar-what-to-do-and-when\">5. The essential calendar: what to do and when<\/a><\/li><li><a href=\"#6-the-regulatory-and-operational-context\">6. Difference between compliance and tax assessment: The regulatory and operational context<\/a><\/li><li><a href=\"#7-why-turn-to-a-professional-firm\">7. Difference between compliance and tax assessment: Why turn to a professional firm<\/a><\/li><li><a href=\"#8-most-common-tax-errors-why-the-letters-arrive\">8. Most common tax errors: why the letters arrive<\/a><\/li><li><a href=\"#9-letters-for-superbonus-and-building-bonuses-what-to-do\">9. Letters for Superbonus and building bonuses: what to do<\/a><\/li><li><a href=\"#10-we-can-do-it-for-you\">10. We can do it for you<\/a><\/li><li><a href=\"#11-in-conclusion\">11. In conclusion<\/a><\/li><li><a href=\"#dont-wait-if-a-compliance-letter-has-arrived-contact-us\">Don\u2019t wait: if a compliance letter has arrived, contact us:<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-497cb2ac45fa193356a83a999c8f3278\" id=\"1-what-is-compliance-and-what-is-tax-assessment\">1. What is compliance and what is tax assessment?<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-3afc56edc17926ab3fbef461401d479b wp-block-paragraph\"><strong>Compliance<\/strong> is a preventive, formal but non-binding invitation that serves to report anomalies in tax returns. It is not a tax assessment act, but a suggestion to remedy the situation voluntarily.<\/p>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-058e65c9c490a9fe45980c03d189313c wp-block-paragraph\"><strong>Tax assessment (accertamento fiscale)<\/strong>, on the other hand, is an official and binding act: it is a rectification or confirmation of the tax due, with penalties and interest, which can only be challenged through specific legal actions. Understanding the <strong>difference between compliance and tax assessment<\/strong> helps you behave correctly at the right moment.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-7557088ecbcabcb1d532cf81285a4cb0\" id=\"2-the-agencys-plan-what-to-expect-until-2027\">2. The Agency\u2019s plan: what to expect until 2027<\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-b64c4f40ecc79ee982460b10b0fae132 wp-block-paragraph\">The Italian Revenue Agency will send up to <strong>7.5 million compliance letters by 2027<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-db447d2755632517a5d276cfc9b77444\">\n<li>2.7 million in 2025<\/li>\n\n\n\n<li>2.4 million in 2026<\/li>\n\n\n\n<li>2.4 million in 2027<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-9aa72ebd508462ad3d28ea4c212a421b wp-block-paragraph\">Already in 2023, thanks to this tool, the State recovered \u20ac4.2 billion, about 13.4% of the amounts from tax evasion.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-3790b3d04eaac493ad26ece6f05c384d\" id=\"3-compliance-vs-tax-assessment-why-the-difference-is-important\">3. Compliance vs tax assessment: why the difference is important<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><thead><tr><th>Characteristic<\/th><th><strong>Compliance (Friendly Letter)<\/strong><\/th><th><strong>Tax Assessment<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Nature<\/td><td>Friendly invitation, non-binding<\/td><td>Formal and imposing act<\/td><\/tr><tr><td>Taxpayer\u2019s obligation<\/td><td>Optional, but recommended<\/td><td>Binding: requires payment or appeal<\/td><\/tr><tr><td>Possibility of challenge<\/td><td>Not immediately appealable<\/td><td>Appealable through appeal or adhesion<\/td><\/tr><tr><td>Purpose<\/td><td>Spontaneous correction and avoidance of penalties<\/td><td>Forced recovery of tax and penalties<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-95421224045e2e48892a588b315e0ba0 wp-block-paragraph\">This table clearly highlights the <strong>difference between compliance and tax assessment<\/strong>: the first is a preventive molecule, the second is an official reaction.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-e0422cf80b21d4a647af45e34a9ea113\" id=\"4-what-to-do-if-you-receive-a-compliance-letter\">4. What to do if you receive a compliance letter<\/h2>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-83afb4d6f6e315def48a3033ba042dc6 wp-block-paragraph\">If you receive one of these letters (via PEC, post, or your Tax Drawer), here are the recommended steps:<\/p>\n\n\n\n<ol class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-1d460016865be1e42c70e17c35080279\">\n<li>Read it carefully and identify any anomalies.<\/li>\n\n\n\n<li>You are in the <strong>compliance phase<\/strong>, not yet in the assessment phase.<\/li>\n\n\n\n<li>You have room for intervention: you can use <em>ravvedimento operoso<\/em> (voluntary correction) or file an amended return.<\/li>\n\n\n\n<li>The practice is to close the process without additional penalties \u2014 precisely thanks to the <strong>difference between compliance and tax assessment<\/strong>.<\/li>\n\n\n\n<li>Act quickly: do not wait for it to become a binding act.<\/li>\n<\/ol>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-3b1a30c370961185d43b54a5fc3e8781\" id=\"5-the-essential-calendar-what-to-do-and-when\">5. The essential calendar: what to do and when<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-black-color has-text-color has-link-color has-fixed-layout\"><thead><tr><th>Period<\/th><th>Recommended Action<\/th><\/tr><\/thead><tbody><tr><td>Immediately after receiving the letter<\/td><td>Read calmly and assess the anomalies<\/td><\/tr><tr><td>Within 60 days<\/td><td>File an amended return or use <em>ravvedimento operoso<\/em><\/td><\/tr><tr><td>If you need clarification<\/td><td>Use the call center, CIVIS, or contact a professional firm<\/td><\/tr><tr><td>In case of adhesion to an assessment<\/td><td>File adhesion or appeal within the prescribed deadlines<\/td><\/tr><tr><td>After regularization<\/td><td>Keep receipts and communications as proof of correct management<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-e69931627421d220ee33947e85719ac0\" id=\"6-the-regulatory-and-operational-context\">6. Difference between compliance and tax assessment: The regulatory and operational context<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-118a83f18c7feff8002fe0ba5dcd674b wp-block-paragraph\">The plan is part of the <strong>tax compliance<\/strong> strategy: promoting spontaneous fulfillment by using tax data and IT cross-checks \u2014 electronic invoices, receipts, VAT settlements \u2014 and data analysis tools. The aim is to avoid false positives and improve the effectiveness of alerts.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-044ccbc39b0a883ff5689bf6fbc15b0b\" id=\"7-why-turn-to-a-professional-firm\">7. Difference between compliance and tax assessment: Why turn to a professional firm<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"427\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg\" alt=\"Difference between compliance and tax assessment \" class=\"wp-image-619\" style=\"width:1000px;height:auto\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small.jpg 640w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2025\/06\/contabilita-19-small-300x200.jpg 300w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-10df73a3fb65e7eadfdbcf1d1bf94a80 wp-block-paragraph\">The <strong>difference between compliance and tax assessment<\/strong> may seem subtle, but in reality it is crucial: knowing when you are still in the preventive phase can save you time, penalties, and stress.<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-97bdac69919d08851e3453623d2efd31 wp-block-paragraph\">Italian tax law is much broader and more complicated than in other countries and changes frequently. Professional experience is needed to:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-40f8b15ad5ffcadb2bb5fdee3019a7c4\">\n<li>Correctly interpret the communication received<\/li>\n\n\n\n<li>Calculate and apply voluntary corrections or amendments<\/li>\n\n\n\n<li>Interact correctly with the Italian Revenue Agency<\/li>\n<\/ul>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-828e5419c087756dde25f7e372a278f2 wp-block-paragraph\"><strong>As Studio Lombardo Larosi, we stand by your side to interpret the current law and help you comply, protecting you from any tax dispute.<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-bc63c47c73e2d99a8e707e0314e38199\" id=\"8-most-common-tax-errors-why-the-letters-arrive\">8. Most common tax errors: why the letters arrive<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-fb71cc7b139d1ae259a7b7f22fd7536b wp-block-paragraph\">Many taxpayers receive communications not because they intentionally evaded taxes, but due to simple errors, omissions, or inconsistent data. For example, common causes include inconsistencies between electronic invoices and VAT settlements, or failure to report income in the 730 or Redditi form. In these cases, knowing the <strong>difference between compliance and tax assessment<\/strong> allows you to react effectively: you can spontaneously correct your position, avoiding the start of the assessment procedure and the related penalties.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-34da19b14e4db7fecbbee6365d933c4a\" id=\"9-letters-for-superbonus-and-building-bonuses-what-to-do\">9. Letters for Superbonus and building bonuses: what to do<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-88386944825fbf39013fd80fbd88bd86 wp-block-paragraph\">Another area where the Italian Revenue Agency is intensifying controls concerns building incentives, such as the Superbonus. Many citizens have used the incentives without completing all cadastral formalities or without complying with the regulations. In these cases too, a compliance letter is often received before any possible assessment. Once again, understanding the <strong>difference between compliance and tax assessment<\/strong> allows you to address the problem before it escalates, with the possibility of fixing the situation and retaining the benefits obtained.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-f66f3d1b431a24924d23ad3a49cecd9a\" id=\"10-we-can-do-it-for-you\">10. We can do it for you<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-ec5e0cc8945ad4c7f46d282c2bd69a4b wp-block-paragraph\">If you don\u2019t know the <strong>difference between compliance and tax assessment<\/strong> and have received a communication, we can handle it for you. If you need this service, we can help you.<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-c3e9f1cad9f79246436cb89344276fac wp-block-paragraph\">We assist you with:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-c13b04510ab40d0bfc94f6a9c8710352\">\n<li>Analysis of the letter and the reported anomalies<\/li>\n\n\n\n<li>Choice of strategy: voluntary correction, amended return, adhesion<\/li>\n\n\n\n<li>Management of deadlines and contacts with the Tax Authorities<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-black-color has-text-color has-link-color wp-elements-e4adaaf81835e984f532b0aa8a75d883\" id=\"11-in-conclusion\">11. In conclusion<\/h2>\n\n\n\n<p class=\"has-black-color has-text-color has-link-color wp-elements-7751d239185d3092422b0483c87d1c18 wp-block-paragraph\">Understanding the <strong>difference between compliance and tax assessment<\/strong> is essential to avoid ending up in a difficult tax situation and to take action in time with the right countermeasures.<\/p>\n\n\n\n<p class=\"has-secondary-color has-primary-background-color has-text-color has-background has-link-color wp-elements-6a00f2679e1423e391a9e8532209d4ed wp-block-paragraph\">Thanks to this text you have:<\/p>\n\n\n\n<ul class=\"wp-block-list has-black-color has-text-color has-link-color wp-elements-0b2ce8664f316a3452045d498ca8263f\">\n<li>Learned what compliance and tax assessment are<\/li>\n\n\n\n<li>Understood the scale and timing of the 2025\u20132027 plan (7.5 million letters)<\/li>\n\n\n\n<li>Got to know the practical and legal differences between the two phases<\/li>\n\n\n\n<li>Received a ready-to-use calendar<\/li>\n\n\n\n<li>Learned that our firm can help you concretely<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-cover\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" class=\"wp-block-cover__image-background wp-image-3059 size-large\" alt=\"How to get SPID in Italy for foreigners\" src=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-dkomov-34804004-1024x682.jpg\" data-object-fit=\"cover\" srcset=\"https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-dkomov-34804004-1024x682.jpg 1024w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-dkomov-34804004-300x200.jpg 300w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-dkomov-34804004-768x511.jpg 768w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-dkomov-34804004-1536x1022.jpg 1536w, https:\/\/studiolombardolarosi.it\/wp-content\/uploads\/2026\/03\/pexels-dkomov-34804004-2048x1363.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-black-background-color has-background-dim-70 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<div class=\"wp-block-group is-layout-constrained wp-container-core-group-is-layout-eac02fd3 wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-3a88641f wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h2 class=\"wp-block-heading has-text-align-center accountra-animate accountra-move-up accountra-delay-1 has-third-color has-text-color\" id=\"dont-wait-if-a-compliance-letter-has-arrived-contact-us\" style=\"font-size:32px;font-style:normal;font-weight:500\"><strong>Don\u2019t wait: if a compliance letter has arrived, contact us:<\/strong><\/h2>\n\n\n\n<div class=\"wp-block-buttons accountra-animate accountra-move-up accountra-delay-5 is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-b29d4327 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-custombuttonfill  is-style-custombuttonone\"><a class=\"wp-block-button__link has-helvetica-arial-font-family has-tiny-font-size has-custom-font-size wp-element-button\" href=\"https:\/\/studiolombardolarosi.it\/en\/contact-us\/\" style=\"border-radius:5px;padding-top:18px;padding-right:40px;padding-bottom:18px;padding-left:40px\">CONTACT US<\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Difference between compliance and tax assessment is one of the first things to understand if you receive a communication from the Italian Revenue Agency (Agenzia delle Entrate). We explain in simple terms what it is, what changes between the two tools (\u201ccompliance\u201d and \u201caccertamento\u201d), and above all what to do within the right deadlines to [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":302,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,18,19],"tags":[419,417,418],"class_list":["post-3144","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accountant-services","category-accounting","category-consulting","tag-accertamento-fiscale","tag-difference-between-compliance-and-tax-assessment","tag-tax-assessment"],"_links":{"self":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3144","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/comments?post=3144"}],"version-history":[{"count":3,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3144\/revisions"}],"predecessor-version":[{"id":3148,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/posts\/3144\/revisions\/3148"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media\/302"}],"wp:attachment":[{"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/media?parent=3144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/categories?post=3144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiolombardolarosi.it\/en\/wp-json\/wp\/v2\/tags?post=3144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}