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Delegating the Italian cassetto fiscale and e-invoicing to your accountant (delega unica)

To let your accountant consult your cassetto fiscale or handle your e-invoices, since 8 December 2025 you use the single delegation (delega unica): with one communication to the Agenzia delle Entrate you activate a delegation to an intermediary for one or more online services of the Agenzia delle Entrate and the Agenzia delle entrate-Riscossione. The delegation is a private agreement with the intermediary; it only becomes operative once its data are communicated, by you in the reserved area or by the intermediary. It can be granted to at most two intermediaries and expires on 31 December of the fourth year after it was granted.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 15 min

Deadlines

Since 8 December 2025
The single delegation is operative, online only
28 February 2027
Latest validity date of delegations already active on 5 December 2025, if not yet expired
31 December of the fourth year after it is granted
Expiry of the single delegation, unless revoked by the taxpayer or renounced by the intermediary
From 2 October of the last year of validity
The renewal can be communicated, making the delegation active again from 1 January of the following year

Documents to prepare

  • Tax code and personal details of the principal (taxpayer, any representative or heir)
  • Tax code and personal details of the delegated intermediary
  • The list of online services being delegated or revoked
  • The date the delegation is granted or revoked
  • SPID, CIE or CNS credentials for the reserved area, if you activate the delegation yourself
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Every taxpayer, individual, business or professional, who wants a trusted intermediary to use the online services of the two Agencies
  • The intermediaries identified by article 3(3) of Presidential Decree no. 322 of 1998, i.e. those authorised to file tax returns electronically
  • Foreign nationals, who can activate the delegation with credentials issued by the Agenzia or through the delegated intermediary
  • Anyone with delegations active on 5 December 2025: they remain valid until their scheduled expiry, but no later than 28 February 2027

Worked example

Elena Moretti, an interior designer in Treviso, hands her cassetto fiscale to her accountant

On 15 October 2026 Elena, a sole trader, signs an agreement with her accountant authorising him to consult her cassetto fiscale and use the Fatture e corrispettivi services. The same day she logs in with SPID to her reserved area, section « Il tuo profilo », enters the accountant's tax code and selects the two services: the delegation works once the accountant has accepted the terms of use in his own reserved area. It will expire on 31 December 2030; from 2 October 2030 Elena can communicate the renewal, which will make it active again from 1 January 2031. Her old 2024 delegation, active on 5 December 2025, will end no later than 28 February 2027 in any case.

How to fill it in, step by step

  1. Agree with the intermediary, on paper or digitally, the delegation and the services you entrust: delegated cassetto fiscale, e-invoicing and receipts services, ISA and two-year preventive agreement data, Equipro services of the Agenzia delle entrate-Riscossione.
  2. Check that the delegation contains at least the tax code and personal details of the principal and of the intermediary, the services delegated and the date granted.
  3. Activate the delegation by communicating its data to the Agenzia delle Entrate: in your reserved area (SPID, CIE or CNS), section « Il tuo profilo », naming the intermediary and the services, or let the intermediary communicate it under the measure of 2 October 2024.
  4. If you delegate two intermediaries, send one communication for each.
  5. Ask the intermediary to accept the terms of use in their reserved area: without this step they cannot use the delegated services.
  6. Note the expiry, 31 December of the fourth following year, and communicate the renewal from 2 October of the last year.
  7. To change services or data communicate a variation, and to end the relationship a revocation, in the same way.

Good to know

  • The communication goes to the Agenzia delle Entrate even if the delegation only covers the services of the Agenzia delle entrate-Riscossione.
  • A variation revokes the previous delegation and activates a new one with the changed data: the new delegation's expiry runs from its activation.
  • The intermediary can renounce a delegation at any time, and the renunciation covers all delegated services.
  • By accepting the terms the intermediary undertakes to use the information only for the professional engagement and to comply with data-protection law.
  • Delegated intermediaries cannot see in the cassetto fiscale the 2, 5 and 8 per thousand choices, first-home relief forfeiture notices or automated partial assessment notices.
  • In the cassetto fiscale a VAT-registered holder can also generate the QR code with the VAT number and the electronic address for receiving e-invoices.

Common mistakes

  • Thinking that signing the delegation with the accountant is enough: until the data are communicated to the Agenzia the delegation is not active.
  • Delegating more than two intermediaries: the limit is two.
  • Sending a single communication for two intermediaries: one is needed for each.
  • Relying on old delegations beyond 28 February 2027: they must be replaced with the single delegation.
  • Forgetting that a variation restarts the expiry from the date of the new activation.

Frequently asked questions

Which services can I delegate with the single delegation?

For the Agenzia delle Entrate, consultation of the delegated cassetto fiscale, e-invoicing and online receipts services (consulting and downloading invoices, VAT data, registering the electronic address, storage, devices), and acquisition of ISA and two-year preventive agreement data; for the Agenzia delle entrate-Riscossione, the Equipro services.

How long does the delegation last?

Until 31 December of the fourth year after it was granted, unless revoked or renounced. The renewal is communicated from 2 October of the last year and applies from the following 1 January.

Who communicates the delegation to the Agenzia?

You, from the « Il tuo profilo » section of your reserved area, or the delegated intermediary through the online-only channels set by the measure of 2 October 2024.

Are my earlier delegations still valid?

Those active on 5 December 2025 remain valid until their natural expiry, but no later than 28 February 2027.

Go further

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.