Cooperative compliance: what changes with Circular No. 6/E of 6 August 2026

1. 1.

   What the cooperative compliance regime is

   Cooperative compliance, governed by Articles 3 et seq. of Legislative Decree 128/2015, establishes a preventive and continuous dialogue between large businesses and the Italian Revenue Agency: tax risks are disclosed and discussed before tax returns are filed, not years later during an audit. The regime is open to taxpayers equipped with an effective integrated system for detecting, measuring, managing and controlling tax risk, the Tax Control Framework. The tax reform (Law 111/2023, implemented by Legislative Decree 221/2023) strengthened the regime along three lines: a wider pool of eligible taxpayers, mandatory TCF certification and enhanced rewards.

2. 2.

   The new access thresholds: 750, 500, then 100 million

   Article 7, paragraph 1-bis of Legislative Decree 128/2015, introduced by the implementing decree, sets a two-year staged widening of the eligible pool: taxpayers with turnover or revenues of at least 750 million euros from 2024, 500 million from 2026 and 100 million euros from 2028 may apply. Two further channels remain open: implementing the answer to a new investments ruling (investments of at least 15 million euros, under Art. 2 of Legislative Decree 147/2015), which grants access regardless of size, and belonging to a group with a centrally managed TCF where at least one company meets the requirements. For those below the thresholds, Article 7-bis provides an optional tax risk control regime with its own dedicated rewards.

3. 3.

   What Circular 6/E clarifies: 32 operational answers

   The special part of the Circular answers 32 questions grouped into five areas: subjective and objective requirements, certification of the tax risk control system, code of conduct provisions, rewards, and operational mechanisms including exit from the regime. Among the most relevant clarifications: tax and accounting risk mapping is coordinated with existing controls, such as organizational models under Legislative Decree 231/2001 and financial reporting controls under Law 262/2005 (SOX-style models); the code of conduct under Art. 5, paragraph 2-bis defines the mutual commitments of the Agency and the taxpayer; where a TCF certification proves unfaithful, the Agency takes it into account for admission to or permanence in the regime, within the new and more incisive forms of preventive dialogue introduced by the reform.

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   4.

   The benefits: penalties eliminated or halved, shorter assessments

   Article 6 of Legislative Decree 128/2015, as reformed, builds a multi-level package of rewards. Tax risks disclosed promptly and exhaustively before filing attract no administrative penalties, provided the conduct matches what was disclosed. For non-significant risks listed in the risk map, penalties are halved and in any case capped at the statutory minimum. On the criminal side, violations arising from disclosed risks fall outside Article 4 of Legislative Decree 74/2000 (unfaithful tax return) and do not constitute grounds for a criminal report; the shield does not cover simulated or fraudulent conduct. With a certified TCF, assessment limitation periods are reduced by two years, with one further year of reduction where the tax certification under Art. 36 of Legislative Decree 241/1997 is issued. The package is completed by the fast-track ruling answered within 45 days and the exemption from guarantees on tax refunds.

5. 5.

   How to gain access: the certified Tax Control Framework

   The path to admission revolves around the TCF: tax risk mapping, roles and procedures, information flows to management bodies. The structural novelty of the reform is the certification of the system by independent professionals registered with the Italian bar or the register of chartered accountants, under the rules of Ministerial Decree No. 212 of 2024. This shifts the regime from an open model, left to the company's organizational choices and the Agency's subsequent assessment, to a standardized model with minimum quality levels. The Circular points to the international assurance standards of the ISAE 3000 series issued by the IAASB as the methodological benchmark, with particular reference to ISAE 3402 on controls. Certification covers both the design of the system and, through periodic attestations, its operational effectiveness.

6. 6.

   The deadlines to mark in the calendar

   The Circular puts the calendar in order. Companies that filed their application in the 2024 and 2025 tax periods must obtain the first TCF design certification by 30 September 2026, as set by Art. 14, paragraph 2 of Legislative Decree 192/2025, with a three-yearly update due by 31 December 2029. Taxpayers already admitted to the regime when the implementing decree entered into force must obtain the operational effectiveness attestation by 31 December 2026 (for fiscal years matching the calendar year), covering the control activities carried out in 2024 and 2025; the next attestation will cover 2026-2028 and is due by 31 December 2029. For those considering entry, the application is filed with the form approved by the Agency, followed by the constant preventive dialogue that characterizes the regime.

References: Circolare Agenzia delle Entrate n. 6/E del 6 agosto 2026D.Lgs. 5 agosto 2015, n. 128, artt. 3-7-bisD.Lgs. 30 dicembre 2023, n. 221Legge 9 agosto 2023, n. 111 (delega fiscale)D.M. n. 212 del 2024 (regolamento certificazione TCF)Art. 4 D.Lgs. 10 marzo 2000, n. 74Art. 2 D.Lgs. 14 settembre 2015, n. 147 (interpello nuovi investimenti)Art. 14 D.Lgs. 18 dicembre 2025, n. 192

Editorial oversight: Avv. Federico Papa·ICAMUpdated 12 August 2026Content drafted with AI support and subject to editorial source checks. Despite these controls, inaccuracies may remain: reports and rectification requests are welcome. Report a correction