Overview
- Published on November 10, the MEF decree allows Agenzia delle Entrate to consult detailed health and veterinary expenses in the Tessera Sanitaria system during formal checks on returns selected under article 36‑ter.
- Doctors, pharmacies, laboratories and healthcare facilities must transmit expense data once a year by January 31, with the 2025 data effectively due on February 2, 2026.
- During a control, officials can view each transmitted entry, including taxpayer code, issuer, date, type of service, amount and payment method.
- Taxpayers can exercise an opposition via the TS portal so selected expenses are not transmitted, keeping them out of the prefilled return and obliging manual documentation.
- TS records gain probative value for controls, reducing the need to retain receipts for transmitted items, though gaps such as care abroad, online purchases and some over‑the‑counter sales still require paper evidence.