Overview
- The MEF decree of October 29, published in the Gazzetta Ufficiale on November 10, adds article 4-bis to DM 270/2020 to allow access during formal income‑tax controls.
- Officials will be able to see each expense entry’s details, including taxpayer code, issuer, date, type, amount, and payment method.
- Transmission of health and veterinary data shifts to an annual schedule due by January 31 of the following year, with 2025 data effectively due on February 2, 2026.
- The access applies to returns selected under article 36‑ter of DPR 600/73 and enables verification of deductions without asking for paper receipts.
- Expenses blocked by a taxpayer’s opposition or not captured by the Sistema TS—such as care abroad or some online or over‑the‑counter purchases—must be documented and retained by the taxpayer.