Unimpresa proposes a digital revolution to eliminate tax adjustments and make the tax system a true ally for businesses
Unimpresa: end the dual accounting burden with a fiscal cloud
The tax adjustment mechanism, originally designed to combat tax evasion, has become a bureaucratic nightmare for Italy’s small and medium-sized enterprises (SMEs). This is the warning issued by Marco Salustri, national councillor of Unimpresa, who proposes a radical shift: introducing a shared digital cloud system between businesses and the Revenue Agency.
Under this model, each business would record its daily revenues and expenses in a shared cloud platform, accessible in real-time by tax authorities. This would allow sample checks and direct clarifications of anomalies—without the need for retroactive audits or complex reconstructions. It would eliminate ambiguities, uncertainties, and high compliance costs.
Two sets of books? A distortion to eliminate
“Today, Italian companies must prepare two balance sheets—civil and tax,” explains Salustri. “This generates disparities, complications, and ongoing legal uncertainty.” The new digital model would remove the need for post-hoc adjustments, ensuring closer alignment between actual business activity and taxable income.
If a cost isn’t justified or consistent with the business purpose, it could be excluded from taxation—but only after a transparent dialogue with the company. No more unpleasant surprises years later.
The advantages of the fiscal cloud: a silent revolution
Unimpresa lists several potential benefits:
- Reduced tax evasion thanks to real-time data
- Lower administrative costs for SMEs
- Elimination of sector studies and ISA indices
- Cash-based taxation aligned with economic reality
- Greater transparency between taxpayers and the State
- Fairer treatment and better use of public resources
Italy already has one of the most advanced digital infrastructures in Europe, yet it is often underused. A fiscal cloudcould modernize the entire tax system and transform the tax agency from a threat into a trusted partner.
The problem with tax adjustments: too much uncertainty
Today’s system relies on frequent adjustments, assumptions, and retroactive audits, often ending in disputes and legal uncertainty. So-called “increased adjustments”—where certain costs are deemed non-deductible—can target even compliant companies, increasing their fiscal burden unfairly.
Presumptive assessment tools, like synthetic assessments and automated controls, may help boost revenue (over €5.6 billion recovered in 2024 alone), but they do not simplify or improve taxpayer relations. SMEs, in particular, struggle with the complex maze of rules and lack the resources to navigate it.
Unimpresa is ready for a pilot project in 2026
“We’re ready to cooperate with institutions and launch a pilot project as early as next year,” concludes Salustri. “Our single goal is to make the tax system digital, simple, and business-friendly. It’s time to end the nightmare of tax adjustments and build a new partnership between the State and the productive economy.”