Until now, inspections could only be carried out in person at the taxpayer’s tax domicile, where they carry out their activity, at the representative’s office, or at the Tax Authorities’ offices. From now on it will also be possible to make video calls.

For these purposes, the digital system through which the video calls are made must allow all the actions to be carried out: providing documents, allegations, signing of aetas, etc.

It is quite possible that the Zoom or similar application will be used, which is the one that has been used during the state of alarm so that taxpayers could request the PIN code.

In principle, the use of video calls will only occur when so determined by the inspector (requiring, however, the agreement of the taxpayer and the parties must agree on the date and time of the video call). However, in certain cases the taxpayer may also require the proceedings to be carried out in this way:

  • When you have a disability or reduced mobility (in this case, the inspection must be carried out in the way that is most appropriate for the taxpayer).
  • 0 or where it asserts its right to have the proceedings conducted in the least burdensome manner for it. It is usually cheaper and less time-consuming to make a video call than to travel to the tax office.