This guide is an orientation hub for identifying the appropriate Italian Revenue Agency service, entering through official channels and distinguishing assistance, communications and tax collection.
It does not provide calculations or personal tax solutions. When a choice depends on a tax return, a document you have received or your individual position, check the current instructions and seek help from the Agency, a CAF or a qualified professional.
Key facts
- Starting point
- The reserved area and official information pages
- Standard access
- SPID, CIE or CNS for citizens
- Personal records
- Cassetto fiscale, subject to available data
- Online assistance
- CIVIS only for supported cases
- Collection
- AdER is separate from the Italian Revenue Agency
- Sources checked
- 31 July 2026
Section 1
At a glance
A quick method for choosing a service without turning general orientation into personal tax advice.
How to use this hub
Identify the task
Distinguish sign-in, consultation, a return, a payment, a refund, registration or assistance.
Open the correct channel
Use the section’s official link and enter only through an address you typed or saved safely.
Check the case
Read the instructions, receipts and status available for your position before acting.
Section 2
What the Italian Revenue Agency does
The main parts of the tax relationship managed by the Agency and the limits of this hub.
Returns and checks
Services for tax returns, receipts, communications and assistance in supported cases.
Payments and refunds
Payment records, F24 functions and refund information according to the service used.
Contracts, deeds and tax data
Registration of enabled deed types, tax codes, health cards and other tax services.
Access and assistance
The reserved area, Cassetto fiscale, CIVIS, appointments and official information channels.
Section 3
Italian Revenue Agency and Revenue Collection Agency
Two separate bodies with connected but non-interchangeable responsibilities.
| Situation | Italian Revenue Agency | Agenzia delle entrate-Riscossione |
|---|---|---|
| Returns and registrations | Manages services, checks and deeds within its remit. | Is not the standard channel for filing a tax return. |
| Tax communication | Provides information about the Agency’s assessment and checks. | Becomes involved after an amount has been entrusted for collection. |
| Collection notice | May be the creditor authority named in the document. | Notifies and collects amounts entrusted by creditor authorities. |
| Request for clarification | For the nature of the tax and the creditor authority’s actions. | For its own collection activity and documents. |
Section 4
Reserved area and sign-in methods
How to enter personal services without overgeneralising the credential rules.
SPID, CIE and CNS are the standard sign-in methods for citizens. The official guidance also covers special cases for people who cannot obtain a digital identity and credentials reserved for other eligible categories.
Safe sign-in
Open the portal independently
Use the official address rather than a link in an unexpected message.
Choose your sign-in method
Use the credential accepted for your category and check the domain name.
Check the selected account
If you act as a representative or authorised person, sign in with your own credentials and select the supported account.
Section 5
Tax records (“Cassetto fiscale”)
What may appear in your personal tax records and why availability must always be checked.
The Cassetto fiscale brings together information associated with the user’s tax position. Available content and years may vary: a category being listed does not guarantee that every document can be viewed online.
Records you may find, subject to availability
- personal and tax details
- filed tax returns
- recorded payments
- refund information
- registered deeds
- certain Agency communications
Section 6
“L’Agenzia scrive” communications
The Cassetto fiscale section for certain communications and the careful interpretation of the 16 July 2026 update.
“L’Agenzia scrive” is a section of the Cassetto fiscale where certain communications and deeds are made available. It does not automatically contain every tax document, and an intermediary should not be assumed to see every deed.
Provision no. 210791 of 16 July 2026 provides for specific liquidation notices, automated partial assessment notices and related self-review measures to be added, together with information on their progress. The availability date will be announced separately, so the function must not be described as already operational.
What to check
The communication type, period, amounts, responsible office and functions actually available.
Who can view it
At first implementation, the recipient, legal representatives and already authorised trusted persons, according to the provision.
Automated checks and the IO app
Communications issued following an automated check can be viewed in “L’Agenzia scrive”; if the recipient is an individual, an IO app message may alert them that the communication is available.
- Tax records provision of 16 July 2026 (Italian PDF)Provision no. 210791/2026 on adding specific notices and related self-review measures to “L’Agenzia scrive”; the availability date is to be announced separately.
- View and pay an eligible communication (Italian)Service for viewing and, where supported, paying a communication available to the user.
- IO app guideFor communications issued following an automated check, an individual may receive an IO app message that the communication is available in “L’Agenzia scrive”.
Section 7
CIVIS
Online assistance for supported cases and verified changes introduced in May 2026.
CIVIS is an online assistance channel for specific communications and electronic notices. It is not a general tax-advice service, does not replace an appeal and does not automatically cover every deed.
Since 12 May 2026, after the first outcome a taxpayer can submit a second review request, continue the dialogue with the same office and attach up to 10 documents, either directly or through an authorised professional.
Request flow
Select a supported communication
Open the function linked to an eligible communication or notice.
Provide relevant information
Explain the request and attach only useful documents within the service limit.
Read the outcome
Use the review option where needed without treating it as a procedure for every dispute.
- CIVIS update of 12 May 2026 (Italian)Press release on the updated CIVIS service: a review request after the first outcome, continued contact with the same office and up to ten documents in supported cases.
- CIVIS service (Italian)Scope of the online assistance channel and access to the CIVIS functions available in the reserved area.
- CIVIS service guide (Italian PDF)Official operational guide to CIVIS, updated after the May 2026 service changes.
Section 8
Pre-filled tax return
Access, data checks and the current edition’s official calendar.
The pre-filled return portal lets you view the form prepared from information available to the Agency and use the functions provided for the current edition.
Pre-filled information does not make a return automatically complete or final. The taxpayer must check the content and follow the instructions for the applicable form.
Orientation checks
- check which form is available
- review the data, people and periods shown
- read the submission receipt and outcome
- consult the current official calendar for dates and functions
Section 9
Tax returns, receipts and corrections
Where to find documents and why there is no single correction procedure for every error.
You can search the reserved area and Cassetto fiscale for available returns and records; electronic receipts document acceptance, rejection or another outcome according to the service used.
The correction method depends on the form, the type of error and when it is found. This hub does not prescribe a corrective return, supplementary return or other remedy for an individual case.
Tax return
Check the form, tax period and latest available submitted version.
Receipt
Check the identifier, date, outcome and messages from the electronic service.
Correction
Identify the applicable official procedure before sending another document.
Section 10
Payments and F24
The role of this hub and the separate guide to the F24 payment form.
The reserved area may show recorded payments and offer payment functions. When a service requires an F24 form, identify the form and use the official instructions and the dedicated guide.
Before payment
Check the taxpayer, reason, period, amount and details shown in the document or service.
After submission
Keep the receipt and check outcome and debit without confusing the different statuses.
If something is wrong
Do not automatically pay again: identify the official channel for the issue.
Section 11
Refunds
Checking information, providing an IBAN and avoiding promises about payment.
Available functions may let you view refund information and provide or update an IBAN for an account held or jointly held by the beneficiary, subject to the service rules.
A displayed credit, a saved IBAN or an online status does not by itself guarantee entitlement, amount or payment date: checks and processing may still be required.
Careful checks
Open the official function
Sign in independently and find the refund or associated tax return.
Check the details
Review the account holder, bank details and status available in the service.
Ask for help where necessary
Use official channels and ignore promises to unlock or bring forward a refund.
Section 12
Registration of contracts and deeds
Orientation between RLI, RAP and other methods without presenting RAP as a universal service.
The appropriate service depends on the nature of the deed. Before starting, check the information page, the enabled deed type, required documents and any subsequent formalities.
| Service | Scope | Important limit |
|---|---|---|
| RLI | Property rental and lease agreements and their subsequent formalities. | Check the agreement type and the formality being completed. |
| RAP | Loan-for-use agreements, preliminary sale agreements and enabled minutes approving profit distributions. | It cannot be used for every private deed. |
Section 13
Appointments and assistance
Choosing a channel that matches the service and its current availability.
For supported cases, you can use online channels including CIVIS; for bookable services, consult the appointments page and choose only from the options currently offered. Contact details, hours and methods may change.
CIVIS
For assistance with communications and notices supported by the service.
Appointment
For bookable services and the channel offered on the official page.
Professional or CAF
When personal records, choices or consequences need to be assessed.
Section 14
Trusted persons, representatives and intermediary authorisations
Three different roles, always using personal credentials and a verifiable authorisation.
Another person must never sign in using the taxpayer’s SPID, CIE, PIN or password. The services provide specific authorisations, and each person signs in with their own credentials.
The new single-authorisation arrangements for tax intermediaries have applied since 8 December 2025 and remain separate from trusted-person authorisation and legal representation.
- Trusted person
- An individual authorised by the taxpayer to use certain services outside a professional or business activity.
- Representative
- A person acting for an individual or entity under authority recognised by the service.
- Tax intermediary
- A qualified professional or organisation acting on delegated services under the professional rules and single authorisation.
Security rules
- use only the official authorisation procedure
- check the services, duration and authorised person
- revoke an authorisation when it is no longer needed
- never share credentials or one-time codes
- Trusted-person authorisation (Italian)Rules and procedures for authorising a trusted person, distinct from legal representatives and tax intermediaries.
- Services for tax intermediaries (Italian)Official overview of services and authorisations for qualified tax intermediaries.
- Single authorisation: notice of 25 September 2025 (Italian)Official notice documenting the transition to the new single-authorisation arrangements for intermediaries from 8 December 2025.
Section 15
Tax code and health card
Two separate guides linked from this hub without duplicating procedures or special cases.
The Agency publishes services and information about the codice fiscale and tessera sanitaria. This hub identifies the relevant area, while applications, corrections, replacements and validity remain in the dedicated guides and official pages.
Italian tax code
Use the dedicated guide for applications, allocation, checks and data corrections.
Italian health card
Use the dedicated guide for issue, replacement, expiry and related services.
Section 16
Communications and security
Checking messages, websites and requests without giving credentials or documents to a scammer.
A logo, sender name, telephone number or familiar design does not prove that a communication is genuine. Phishing campaigns may impersonate both the Italian Revenue Agency and Agenzia delle entrate-Riscossione.
Verify a case by opening the official domain independently and checking the relevant service. Do not assume that every payment request comes from AdER, and do not use contact details in the suspicious message.
Safe verification
Stop the interaction
Do not open attachments, follow links or reply with personal information.
Open the official portal
Type the address or use a verified bookmark and check the available case.
Use official assistance
Consult the phishing alerts or contact details published by the authority on its website.
Section 17
Related guides
Separate guides for services whose detailed instructions should not be duplicated in this hub.
- F24 guideThe form, payment channels, receipts and checks without duplicating the instructions in this hub.
- Italian tax code guideApplication, checks, corrections and official services.
- Italian health card guideIssue, replacement, validity and related services.
- SPID guideDigital identity and access to public services.
- CIE guideThe Italian electronic identity card and digital access.
- Scam-prevention guidePhishing, fake websites, credentials and reporting.
Section 18
Frequently asked questions
Ten complete answers about the hub’s limits and the main official services.
Does this guide provide tax advice?
No. This guide explains how to navigate official services and channels, but it does not calculate tax, interpret an individual tax position or recommend a personal tax choice. Contact the Italian Revenue Agency, a CAF or a qualified professional when your circumstances need to be assessed.
What is the difference between the Italian Revenue Agency and Agenzia delle entrate-Riscossione?
The Italian Revenue Agency manages the tax relationship and services such as returns, registrations, checks and refunds. Agenzia delle entrate-Riscossione is a separate body that collects amounts entrusted by creditor authorities and manages its own collection activity. Questions about the underlying tax should be addressed to the creditor named in the document; not every payment request comes from the collection agency.
How do I access the reserved area?
The standard methods for citizens are SPID, CIE and CNS. The official page also explains special cases for people who cannot obtain a digital identity and the credentials available to other eligible categories. Everyone must use their own credentials: never share SPID, CIE, a PIN or a password.
What can I view in the Cassetto fiscale?
Depending on what is available for your position, the Cassetto fiscale may show personal data, tax returns, payments, refunds, registered deeds and communications. It does not guarantee that every document or case will always be present: check the relevant service and its official guidance.
How are “L’Agenzia scrive” and CIVIS related?
“L’Agenzia scrive” is a section of the Cassetto fiscale where certain communications and deeds are made available. CIVIS is an assistance channel for supported communications and notices. A supported item in “L’Agenzia scrive” may provide access to the relevant CIVIS function, but the two services are not the same.
Is the pre-filled tax return automatically final?
No. The information prepared by the Agency must be checked, and the procedure depends on the available form and the taxpayer’s circumstances. Use the official portal and the current edition’s calendar for dates, functions and instructions.
Where can I check returns, receipts, payments and refunds?
The reserved area may provide transmitted returns, receipts, Cassetto fiscale records and refund functions, depending on availability. Use the separate F24 guide and the relevant official service for preparing and paying an F24 form; a displayed credit or receipt does not by itself establish entitlement to a tax refund.
Which service is used to register a contract or deed?
RLI covers property rental and lease agreements and their subsequent formalities. RAP covers only the deed types enabled by the service, currently loan-for-use agreements, preliminary sale agreements and minutes approving profit distributions. Check the official registration page for any other type of deed.
What is the difference between a trusted person, a representative and an intermediary authorisation?
A trusted person is an individual authorised to act outside a professional activity; a representative acts under the recognised authority for the represented person or entity; a tax intermediary uses a professional authorisation. The new single-authorisation arrangements for intermediaries have applied since 8 December 2025. Each person signs in with their own credentials.
How can I check whether a communication is genuine?
Do not use links, attachments or contact details in a suspicious message. Open the official portal independently, check the Cassetto fiscale and “L’Agenzia scrive” where relevant, and use the official phishing alerts or contact channels. Never disclose passwords, PINs or one-time codes.
Section 19
Official sources
Institutional pages used to check access, services, 2026 updates and security.
The sources were checked on 31 July 2026. Services, availability, channels and instructions can change, so always reopen the current official page.
Operational portals are identified as access points; editorial facts and 2026 changes are supported by separate official information pages, press releases, guides or provisions.
- Open the Italian Revenue Agency reserved areaAgenzia delle Entrate. Operational entry point to the Agency’s personal services. It is an access CTA, not standalone evidence for rules or requirements.
- How to access the online services (Italian)Agenzia delle Entrate. Official guidance on sign-in methods, including SPID, CIE, CNS and the special cases in which other credentials remain available.
- Tax records — Cassetto fiscale (Italian)Agenzia delle Entrate. Official information about the Cassetto fiscale and the categories of records that may be available for the user’s position.
- CIVIS update of 12 May 2026 (Italian)Agenzia delle Entrate. Press release on the updated CIVIS service: a review request after the first outcome, continued contact with the same office and up to ten documents in supported cases.
- CIVIS service (Italian)Agenzia delle Entrate. Scope of the online assistance channel and access to the CIVIS functions available in the reserved area.
- CIVIS service guide (Italian PDF)Agenzia delle Entrate. Official operational guide to CIVIS, updated after the May 2026 service changes.
- Tax records provision of 16 July 2026 (Italian PDF)Agenzia delle Entrate. Provision no. 210791/2026 on adding specific notices and related self-review measures to “L’Agenzia scrive”; the availability date is to be announced separately.
- View and pay an eligible communication (Italian)Agenzia delle Entrate. Service for viewing and, where supported, paying a communication available to the user.
- Open the pre-filled tax return portal (Italian)Agenzia delle Entrate. Operational portal for the pre-filled tax return and the current official calendar.
- Current pre-filled return updates (Italian)Agenzia delle Entrate. Official information about the current edition of the pre-filled tax return.
- Pre-filled return payments and refunds (Italian)Agenzia delle Entrate. General official guidance on amounts due, credits, refunds and providing an IBAN where the service supports it.
- Registration of contracts and deeds (Italian)Agenzia delle Entrate. Official overview of services for registering contracts and deeds, including the scope of RLI and RAP.
- How to register a deed (Italian)Agenzia delle Entrate. Official guidance on the available registration methods and the services to check for the relevant type of deed.
- Book an appointment (Italian)Agenzia delle Entrate. Official page for checking bookable services and the options currently available.
- Trusted-person authorisation (Italian)Agenzia delle Entrate. Rules and procedures for authorising a trusted person, distinct from legal representatives and tax intermediaries.
- Services for tax intermediaries (Italian)Agenzia delle Entrate. Official overview of services and authorisations for qualified tax intermediaries.
- Single authorisation: notice of 25 September 2025 (Italian)Agenzia delle Entrate. Official notice documenting the transition to the new single-authorisation arrangements for intermediaries from 8 December 2025.
- Official phishing alerts (Italian)Agenzia delle Entrate. Official alerts about fraudulent campaigns impersonating the Agency and guidance for recognising them.
- Agenzia delle entrate-Riscossione: institutional profile (Italian)Agenzia delle entrate-Riscossione. Institutional profile of the public economic body responsible for collecting amounts entrusted by creditor authorities.