TaxCompass never guesses. Every answer is grounded in primary Italian sources you can open and check yourself — the same documents a commercialista would cite. Here's exactly what we've indexed.
From our knowledge base
Italian State — Gazzetta Ufficiale
The official database of Italian legislation. We index the primary tax law itself — the TUIR income-tax code, the VAT decree, the annual Legge di Bilancio, the forfettario law (L. 190/2014), the impatriate decree, the immigration code and the Civil Code's company rules — article by article, in their currently-in-force version.
Italian Revenue Agency
How the tax authority actually applies the law: circolari, risoluzioni and provvedimenti that interpret the rules, plus the evergreen taxpayer guidance pages — the regime forfettario rules, codice fiscale, e-invoicing and the F24 payment form.
National Social Security Institute
The social-security side: circolari and messaggi on the Gestione Separata, contribution rates, minimums and ceilings — the rules behind the 26.07% that catches so many freelancers by surprise.
Camera dei Deputati — Servizio Studi
Why the laws were written: the Chamber of Deputies' research-service dossiers (the “schede di lettura”) that explain the intent and mechanics behind the Leggi di Bilancio, the 2023 tax-reform delegation, the flat-tax and forfettario threshold changes, and the superbonus.
MEF — Dipartimento delle Finanze
Italy's bilateral tax conventions with ~100 countries — the rules that decide which country taxes your income, break tax-residency ties, and cap withholding on cross-border dividends, interest and royalties. Essential for anyone moving to, or working with, Italy from abroad.
European Union — EUR-Lex
EU-level law that frames the Italian rules: the VAT Directive (2006/112) behind cross-border and intra-EU VAT, the anti-avoidance directives (ATAD, DAC6/DAC7), and Regulation 883/2004 on social-security coordination — the legal basis for A1 certificates and where contributions are due when you work across EU borders.
OECD
The OECD Model Tax Convention and its official Commentary — the interpretive scaffolding behind every bilateral treaty. It defines what the treaty terms actually mean: permanent establishment, the tax-residence tie-breaker, business profits, and the 183-day rule for employment income.
Normattiva — L. 190/2014 · TUIR
Year-pinned reference tables parsed from the statute: the forfettario profitability coefficients by ATECO group (L. 190/2014, Allegato 4) and the IRPEF brackets (TUIR art. 11) — each linked back to the law it comes from.
European Commission
The EU's annual economic review of Italy — the Commission's Country Reports and Country-Specific Recommendations. This is where Brussels comments on the forfettario, the flat tax and the tax wedge. Crucially, these are non-binding analysis and recommendations, not orders: the source that lets you check what the EU actually said versus the headline.
ISTAT
The official ISTAT ATECO 2025 activity classification — one citable entry per 6-digit code, with its Italian and English title and section/division/group hierarchy. It maps what you actually do to the code you register, and the forfettario coefficient that follows from it.
When you ask a question, specialised agents retrieve the most relevant passages from these sources, and a single writer composes the answer — attaching a citation to every sentence it grounds. A verifier checks each cited passage really exists before you see it, the numbers come from a deterministic tax engine rather than the model, and a licensed commercialista signs off before anything is filed. You can open the source behind any sentence and read it yourself.
TaxCompass provides sourced orientation, not tax advice. Always confirm with a qualified commercialista before you file.
