The Tax tutor for businesses: growth in membership of cooperative compliance and future prospects

The Tax Tutor for Business continues to slowly but surely gain ground. The numerical dynamics shows how from the 111 memberships in 2023 we went to 142 in 2024 up to 221 in 2025. A growth that further continued in 2026 reaching 224. But the prospect is to exceed 280, thanks to the 60 companies that have applied to join and are on the waiting list. The challenge is to extend the number of taxpayers who equip themselves with the Tax control framework (Tcf), i.e. a tax risk control and management system, and who therefore have a fully transparent relationship with the financial administration.

Ask the Sun

In-depth questions generated by 24Ore AI

Questions are automatically suggested by 24Ore AI

based on the content displayed.

In reality, the simple data of current and potential memberships does not fully capture the value of the regime which is technically called cooperative compliance or collaborative compliance. To have an order of magnitude it is necessary to refer to what was declared a few days ago by the director of Revenue Vincenzo Carbone during a conference organized by the National Council of Chartered Accountants and Accounting Experts. In practice, the (large) companies that are already currently under mentorship have a capitalization value exceeding one trillion euros. A figure arrived at starting from the value of the capitalization of companies listed on the Milan Stock Exchange which is equal to approximately 1,500 billion. 75% of this amount, i.e. more than 1,000 billion, is attributable to corporate groups in collaborative compliance.

the main entrance door to the regime is represented by the threshold of 500 million euros of turnover or turnover (if the requirements are met, you can also enter from other "lateral" doors such as, for example, the request for new investments). But from 2028 the threshold will drop lower to 100 million euros, as foreseen by the timetable outlined for the implementation of the tax reform. An expansion that could include another 11 thousand businesses.

The real challenge is represented by the optional entry by SMEs, which are below the size threshold. The financial administration is focusing a lot on this opportunity. This is demonstrated by the widespread investment in knowledge of the regime, but also in terms of human resources with the significant strengthening of staff specifically dedicated to cooperative compliance. Naturally, it must be considered that cooperative compliance requires both a strong initial investment to equip itself with the TCF and a continuous and constant internal monitoring capacity of all company functions to ensure that full transparency towards the tax authorities can then continue over time.