The synthetic Index of Reliability evaluates the reliability degree of each taxpayer.


  • More than 3 million companies and professionals involved
  • The system considers a set of reliability and anomaly indicators
  • It is estimated on a 1:10 scale
  • The declared data are compared with other institutional data bases
  • Data on 8-year panel are considered for a more accurate analysis
  • Taxpayers with a high reliability decree can access a reward system

Before being approved each ISA undergoes a compliance process including 6 phases:

  • Information acquisition
  • Data quality analysis
  • Definition of reliability or anomaly indicators
  • Debate with trade associations and the Revenue Agency
  • Opinion of the Commission of Experts
  • Publication in the "Gazzetta Ufficiale"