What is the cassetto fiscale and everything you need to know about it
The tax box (cassetto fiscale) is the place where you can find out all the information related to your tax position (propria posizione fiscale) and is an internet service provided by the Italian Revenue Agency (Agenzia delle Entrate) which is available to all taxpayers authorized to access it. If it helps, you can think of it as an electronic filing cabinet. Some of the documents you can find are:
The service is available to anyone whose tax residence is in Italy, including persons residing abroad who have an Italian tax code (codice fiscale). It is worth mentioning is that after registering for this service anyone with a VAT number (Partita IVA) can create a QR-code to make electronic invoicing in Italy (fatture elettroniche) faster and easier. Also, it is not necessary for the user to update the tax information; all documents are made available (messo a disposizione) by the Revenue Agency as soon as they receive them.
The tax box is necessary (cassetto fiscale è necessario)for the verification of important tax documents as well as in the event of a dispute.
How do I access the cassetto fiscale?
In order to access the tax box (accedere al cassetto fiscale) you must first be registered with Entratel-Fisconline telematic services (registrato ai servizi telematici) and provide a valid identity document. The process is fairly straightforward and has been simplified.
The Revenue Agency provides a personal 10-digit PIN code (codice pin): the first 4 digits are issued immediately and the other 6 digits are sent by mail within 15 days. Once you receive the PIN in the mail, visit the Entratel site, and you will also be able to set your password (codice personale) by clicking on “Accedi con credenziali Agenzia.” It is very important that you do not lose the PIN otherwise you will have to request a new one and wait 15 more days.
You will need your username, PIN and password each time you sign in. The password that you choose will also need to be changed every 90 days to maintain security due to the confidential nature of the documents that are stored. After that, you will be able to access all of your tax information (dichiarazioni fiscali) at any time. They will also be (possono essere) able to be saved or printed as a PDF for your personal archive.
The alternative to this process is to access Entratel-Fisconline and complete the SPID process (Public Digital Identity System), but it is recommended to complete the process through Entratel-Fisconline.
Can someone else complete the process for me?
A taxpayer can delegate the consultation of his tax box to a third party (referred to in art. 3, paragraph 3, of the Presidential Decree 322/1998), up to a maximum of two people either by signing a proxy letter (delega) or by going to a branch of the Revenue Agency in person with the delegate. If you choose to deliver the proxy with a delegate you will receive an activation code (codice di attivazione) at your registered home address and must personally deliver it to the delegate, along with a copy of your personal identification document. The process of revoking a proxy works the same way.
That’s all there is to it. As far as Italian bureaucratic processes go, this one is a breeze.
For more information about Partita IVA, watch the video below, or about the video about fiscal tax controls in Italy.
Do you need an accountant in Italy to follow you in the process? Contact us.
After moving back to Italy from the United States in 2013, I realized how much an accounting and tax firm was needed to help expats living in Italy to comply with the local tax regulations.