Correction of accounting errors – Artificial Intelligence – Proxy to access the online services of the tax authorities

Correction of accounting errors

As of 2025, the decree approved by the Council of Ministers on 14 July changes the regulatory framework for the correction of accounting errors for tax purposes.

The main change concerns the clear distinction between material and non-material errors (a concept already provided for in OIC 29):

• for material errors, the obligation to file a supplementary tax return remains;
• For non-material errors, a simplified procedure which allows correction directly in the accounting records, with immediate effects also from a tax point of view, without filing additional tax returns.

Corrections must be made before the end of the financial year following the one that is being corrected and cannot be applied if audits or inspections are already in progress.

Artificial Intelligence – Law 132/2025

Following final approval by the Senate, Law No. 132 of 23 September 2025 was published in the Official Gazette (No. 223 of 25.09.2025).

The measure, which contains provisions and delegations to the government on artificial intelligence consists of 28 articles. It defines the principles relating to research, experimentation, development, adoption and application of AI systems and models and will be in force as of 10 October 2026.

The measures contained in the law are divided into six chapters:

• principles and aims;
• sector provisions;
• national strategy, national authorities and promotion actions;
• user protection and copyright provisions;
• criminal provisions;
• financial and final provisions.

For proper compliance, it is therefore essential to know the key aspects of the obligation.

Proxy to access the online services of the tax authorities

As of 8 December 2025 taxpayers will be able to delegate, in a single operation, intermediaries for the use of one or more online services of the tax authorities and of the tax collection agency (Agenzia delle Entrate – Riscossione).
Proxies activated before that date shall remain effective until their original expiry date, but no later than 28 February 2027.

It will be possible to delegate all or some of the online services listed below:

1. consultation of the so-called “tax box“;
2. one or more services related to Electronic invoicing/electronic billing, namely:
   • consultation and acquisition of electronic invoices or their computerised duplicates;
   • consultation of VAT-relevant data;
   • registration of the telematic address;
   • electronic invoicing and the storage of electronic invoices;
   • accreditation and device census;
3. the acquisition of cluster analysis software data;
4. the online services of the reserved area of the Revenue Agency-Agenzia delle Entrate – Riscossione (tax collector).