Easier, faster, more secure notifications with the digital platform managed by PagoPa. The new instrument- established by the Budget Law 2020 (Article 1, Paragraph 402 of Law No. 160 of 2019) and governed by Article 26 of Decree Law No. 76/2020- can be used by all public administrations, including tax officials and other entities in charge of the assessment and collection of taxes and other incomes on behalf of local authorities. In a nutshell, very soon, the public administration will be able to send legally binding, acts, measures, notices and communications to physical or legal subjects, entities associations and other public or private organizations, including those related to tax issues.

However, the use of the digital procedure, which is also valid for tax documents, at this first stage represents an option and not an obligation for the public administration.

Last June 21, 2022, in fact, the regulation of the digital platform came into force, but for the full implementation it will be necessary to wait for the conclusion of the tests and the monitoring of its functioning, and a special working group has been created at the Digital Transformation Department of the Presidency of the Council of Ministers, in which representatives of the central administrations, of the Regions and Autonomous Provinces, Anci of Upi and the platform operator take part.

The operation procedures are set out in Dpcm No. 58/2022 published in the Official Gazette No. 130 of June 6, 2022 and in force, specifically, from June 21. The access will be granted, both for citizens and public administrations, through Spid or Electronic Identity Card. It is also envisaged that specific agents can be delegated to manage for the acquisition of the notified documents, with the exclusion of judicial acts.

Summarising, PagoPa sends the addressee via certified email ("PEC") a notice informing him of the existence of the document, also providing the procedures for accessing the platform and acquiring the document being notified.

The first notification is served at the digital domicile elected by the addressee, secondly at the special domicile (if any). Lastly at the "general digital domicile," i.e., the address entered in one of the lists of Electronic certified emails of professionals, Public Administration or citizens provided for by the Digital Administration Code.

The platform allows the addressee who logs on it to track, consult, and acquire the notified computerized documents. For each notification, the platform allows to visualize: the sender, the date and time the document was made available on the platform, the document notified, the history of the notification process, including documents that may be opposed to third parties and notices of non-delivery, and unique notification identification code ("IUN"). The addressee will be able to activate a messaging service, which through the application IO ("appIO"), allows the addressee to receive courtesy notices sent by the platform operator containing the same information as the notice of receipt.

In the event that the addressee does not have a digital address, the acknowledgement receipt will be sent by registered mail with return receipt indicating the sender, the IUN, instructions to access the platform and to obtain a hard copy.

It should be underlined that the following cannot be notified through the digital platform: acts relating to civil, criminal, preventive measures enforcement, administrative, tax and accounting proceedings and related communications; acts of forced expropriation proceedings (Presidential Decree No. 602/1973); acts of proceedings under the jurisdiction of provincial public security authorities relating to public manifestations, personal and property preventive measures, authorizations and other measures with enabling content, residence, expulsion and removal from the national territory of foreigners and EU citizens.

Hence, some people will say finally, it's about time! No more registered letters! .... Others, more affectionate to paper and tradition, will instead greet with nostalgia the abandoning of registered mail.... the fact remains that we live in the age of technological progress, and the hope is that the new technologies will facilitate the not always amicable relations between taxpayers and the Tax Administration...

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.