Dal 1° gennaio 2024 diventa operativa l'incorporazione di SOSE in Sogei, come previsto dalla legge n.112 del 2023 che ha disposto la fusione della società.

A tal fine tutte le comunicazioni Sose si trovano sul sito Sogei www.sogei.it


The Synthetic Index of Reliability (in Italian abbreviated as ISA) was introduced in the Italian system in 2016.

The discipline was subsequently completed by Law no. 96 of 2017, the implementation of which has incorporated the indications coming from the business world, from professional associations and universities, and is aimed at improving the quality of the relationship between taxpayers and Tax Authorities.

The introduction of ISAs is part of the tax reform launched in recent years aimed at outlining a new system of relations between Tax Authorities and taxpayers, encouraging tax compliance, transparency and dialogue.

The definition path of ISAs, from the experimental phase to their implementation, was based on the ongoing collaboration with entrepreneurial and professional associations and Tax Authorities in order to obtain an outcome able to establish a shared compliance system.

SOSE acted as a "third party", i.e. represented an impartial, “scientific”reference point, which mediated different needs and brought innovative solutions for both tax payers and Tax Authorities.


ISA Document