For members of the collegio sindacale and statutory auditors
Your periodic checks on tax debts and payments, ready every month for each company you audit.
In an Italian company the collegio sindacale (board of statutory auditors) and the revisore legale (the external statutory auditor) check tax payments and debts at regular intervals. FiscalPulse reads the company’s Cassetto Fiscale, its tax drawer at the Agenzia delle Entrate, and gives you a monthly control register: VAT and INPS (social security) payments period by period, open notices, credits and offsets, early-warning indicators. Every number carries its source document and year, ready to cite in your working papers.
€29 a month per company · the company grants read-only access · the judgement stays yours
Sample company · illustrative dataSeven checks that arrive already done
Offset credits, tax payments and crisis alerts, each with its source
Tax credits and offsets that reconcile
The report compares the credit used according to the Agenzia’s register with the credit column of the F24 forms (the single form for Italian taxes and contributions) and records every gap.
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It also flags refunds blocked by an administrative hold (fermo amministrativo), which hide a debt to the tax collector inside a credit. A check on tax credits that usually takes hours of reconciliation arrives already set up.
VAT paid, monthly F24 7/7
INPS DM10 7/7 · VAT arrears section VQ €0
Sample company · illustrative data
VAT and INPS payments, period by period
For each VAT and social security period the report shows whether the payment was made, under which payment code (codice tributo) and for what amount, with a regularity rate over the last three years.
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VAT declared in the LIPE (quarterly VAT return) is compared with VAT paid, and the arrears in section VQ of the annual VAT return appear next to the recovery payments.
Source consistency
CU 2025, DM10 7/7, 770 ST check against F24 with no differences
Sample company · illustrative data
Certified withholdings checked against withholdings paid
Withholdings declared in the CU employee certificates are compared with the 770 withholding return and with the F24 payments of the same period, so a mismatch shows before anyone contests it.
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Payments made under codici tributo abolished over the years are traced to the right code.
Letters and acts from the Agenzia, with the status of each procedure
Notices of irregularity, compliance letters and other notices sit in a register with class, year, amount, settlement deadline and age.
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For the most recent acts, such as automated partial assessment notices and settlement notices, the report gives the status of the procedure and the total with penalties and interest.
Declared figures checked against the documents
Revenue and VAT declared in the LIPE are compared with invoices and receipts for the same period, and the gap is measured company by company.
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Where a declared figure exists, the report uses it in place of an estimate and marks where it comes from.
Early-warning indicators, archived month by month
Ten tax indicators derived from State documents, each with its stated threshold: coverage of tax charges, VAT and INPS regularity, customer concentration, collection times, weight of taxes.
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The final report of the 18th stays archived exactly as it was generated and becomes a periodic record of the company’s adequate organisational arrangements (adeguati assetti organizzativi), ready to cite in your minutes.
The €20,000 threshold and the crisis notice
Above €20,000 of VAT overdue and unpaid, the Agenzia must notify the board of directors and the control body of a possible crisis.
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The report tracks this figure every month and warns you well before. When the crisis notice arrives, the report records it, cites the State document and suspends the tax score, writing down the reason.
The judgement stays yours. The tax facts arrive every month, with their source.
The report is a tool for analysis and control.
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It reads the documents the company sent to the State and those the State sent to the company, puts them in order and writes next to each number the document and year it comes from. Assessments, requests for clarification to the directors and the conclusions in your minutes remain yours. The company’s accountant carries on with their work and, if the company wishes, receives the same report in copy.
The company activates access, and the report reaches you too
The company grants access to its Cassetto Fiscale with its Entratel or Fisconline credentials, or through one of our partner accountants appointed for read-only access, and names you among the people who receive the report. Activation takes about half an hour. For each company you audit, the report arrives on the 3rd as a provisional version and on the 18th as the final one, archived and always available to download.
Questions
How can the collegio sindacale check the company’s tax payments every month?
With a monthly report read from the company’s Cassetto Fiscale. It shows VAT and INPS payments period by period, open notices, credits and offsets, with the source document and year next to every number. The final report stays archived and gives the board of statutory auditors a factual base for its periodic checks and minutes.
Does the report replace the statutory auditor’s judgement?
No. It is a tool for analysis and control built on declared tax data, and it gives no audit opinion and no certification. It hands you the facts in order, each with its source, and leaves the assessments, the requests for clarification and the conclusions to you.
When does the Agenzia delle Entrate notify the board of statutory auditors of a crisis?
When overdue and unpaid VAT exceeds €20,000. At that point the Agenzia must write both to the directors and to the collegio sindacale or the revisore legale. The report tracks this figure every month, warns you before the threshold gets close and, if the notice arrives, records it with the State document cited.
Can a statutory auditor activate the report alone?
No. Access to the Cassetto Fiscale is granted by the company, with its own credentials or by appointing a partner accountant for the purpose. The company decides who receives the report and can include the collegio sindacale and the revisore legale. Access is read-only and can be revoked at any time.
Does the report help document adeguati assetti organizzativi?
Yes. Every month it records ten early-warning indicators derived from tax data, each with its threshold, and archives the final report exactly as it was generated. That periodic record is something the directors and the control body can refer to in their own assessments of the company’s organisational arrangements.