Edited by Andrea Werner Beilin, Flutura Limaj, Sudul Arsakulasooriya
With Act No. 321918 of August 7, 2025, the Italian tax authorities announced that the unique proxy (so called “Delega Unica”) to intermediaries will be available starting December 8, 2025.
“Delega Unica”, introduced by art. 21 of Legislative Decree No. 1/2024, allows taxpayers to grant, with a single mandate, the proxy to qualified intermediaries (as per art. 3, paragraph 3, Presidential Decree No. 322/1998) for a range of digital services, overcoming the previous fragmentation into separate proxies for each service. Approved with Provision No. 0375356/2024 on October 2, 2024, “Delega Unica” simplifies and digitizes the entire process.
As anticipated, the new procedures for managing proxies to intermediaries will come into force from December 8, 2025, and therefore, the online delegation services of the Italian tax authorities will be suspended for updates in the two preceding days.
Until December 5, 2025, it will be possible to grant or renew proxies using the traditional methods. These proxies, together with those already active, will remain valid until their natural expiration and in any case no later than February 28, 2027.
Delegable services
“Delega Unica” can be assigned to a maximum of two intermediaries simultaneously and can involve one or more available services, divided into four main areas:
- consultation of the “Cassetto Fiscale” of the taxpayer.
- access to one or more services related to the taxpayer’s “Fatture&Corrispettivi” area. In particular, the consultation and acquisition of electronic invoices, the consultation of VAT data, the registration of the digital address, the management of the e-invoicing cycle, the preservation and accreditation of electronic considerations devices.
- consultation of the summary indices of tax reliability (ISA) and/or the so called “Concordato preventivo biennale” of the taxpayer; and
- access to the services of the Italian tax authorities-Riscossione. Consultation of the taxpayer’s debt position, verifying payments, reductions and suspensions, managing installment plans and submitting clarification requests.
Activation of the proxy
From December 8, 2025, the proxy can only be granted using the new procedures outlined in Prot. no. 0375356/2024 of the Italian tax authorities. Specifically, for activation purposes, the data related to the proxy is communicated to the Italian tax authorities:
- by the taxpayer through their reserved area on the Italian tax authorities’ portal, with real-time activation; or
- by the intermediary. In particular, the intermediary can send the proxy in .XML format, digitally signed by the taxpayer with a digital signature. In this case, the .XML file is also signed with the digital signature of the delegated intermediary.
At a subsequent stage, with the implementation date yet to be determined, a third option for authorizing the “Delega Unica” mandate will be introduced. This method will enable intermediaries to generate the mandate as an electronic document through an online service.
Validity, renewal, and revocation
Mandates activated from next December 8, 2025, will be valid until December 31 of the fourth year following the year of granting, unless early revoked. The possible renewal can be requested within 90 days prior to expiration. All operations (activation, renewal, revocation, relinquishment) will be notified via the IO App and can be viewed in the reserved areas of both the taxpayer and the intermediary.
In summary, the new rules regarding the management of the “Delega Unica” to intermediaries, effective from 8 December 2025, will introduce changes intended to facilitate proxy administration for taxpayers and support the evolution of the tax system.
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