Italy’s Revenue Agency has introduced a new AI-powered chatbot to enhance tax audits by detecting discrepancies in tax returns, particularly among self-employed individuals and those with irregular accounting. Developed with Sogei and the Department of Finance, the system analyzes expenses, income, and VAT data in real time, allowing auditors to target potential evasion risks more effectively.
Tax audit in Italy and AI—the Revenue Agency’s new chatbot targets evasion risks.
Public
Italy
Author: Nikolina Basić
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Fiscal subject related
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1545
Content accuracy validation date:
02.06.2025
Content accuracy validation time:
08:52h
The Revenue Agency is stepping up tax audits with cutting-edge Artificial Intelligence (AI), incorporating a sophisticated chatbot designed to analyze tax returns and detect inconsistencies. Developed through a collaboration between Sogei and the Economic-Fiscal Studies and Research Directorate of the Department of Finance, the AI chatbot is equipped to examine documents, analyze aggregated data, and perform rapid calculations with remarkable accuracy.
Traditional tax audits rely on three types of controls—automatic, formal, and merit-based. While existing systems can catch simple errors, AI aims to go further, cross-referencing data and identifying patterns indicative of tax evasion rather than mere miscalculations.
With AI expanding the scope of audits, self-employed individuals and those with unclear accounting systems may face heightened scrutiny. The chatbot focuses particularly on the ratio between reported expenses and declared income, as well as VAT declarations, areas traditionally prone to discrepancies. Additionally, this AI system can aggregate tax data based on demographics, geographic regions, and economic factors—offering a comprehensive snapshot of financial trends in Italy. Previously, such analysis was carried out manually by institutions like Istat, but AI now makes it possible in real time.
Despite AI’s advancements, human auditors remain integral to tax investigations. Officials will use the chatbot’s findings to conduct deeper checks and interpret anomalies within the data. With increased efficiency, more tax returns can be reviewed, potentially leading to a significant rise in audits compared to previous years.
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