{"id":1016,"date":"2026-02-02T08:38:52","date_gmt":"2026-02-02T08:38:52","guid":{"rendered":"https:\/\/dtarevitax.it\/?p=1016"},"modified":"2026-02-02T09:01:41","modified_gmt":"2026-02-02T09:01:41","slug":"check-list-tcf-documentazione-necessaria","status":"publish","type":"post","link":"https:\/\/dtarevitax.it\/en\/check-list-tcf-documentazione-necessaria\/","title":{"rendered":"TCF Checklist: All the Documentation You Need"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1016\" class=\"elementor elementor-1016\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ea32384 e-flex e-con-boxed e-con e-parent\" data-id=\"ea32384\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-d432f21 e-con-full e-flex e-con e-child\" data-id=\"d432f21\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6c73a01 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-image\" data-id=\"6c73a01\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT_Image_resized_1536x1024-1024x683.png\" class=\"attachment-large size-large wp-image-1033\" alt=\"Documentazione TCF: quaderno e laptop su scrivania di lavoro\" srcset=\"https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT_Image_resized_1536x1024-1024x683.png 1024w, https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT_Image_resized_1536x1024-300x200.png 300w, https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT_Image_resized_1536x1024-768x512.png 768w, https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT_Image_resized_1536x1024-18x12.png 18w, https:\/\/dtarevitax.it\/wp-content\/uploads\/2026\/02\/ChatGPT_Image_resized_1536x1024.png 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64bc7af e-con-full e-flex e-con e-child\" data-id=\"64bc7af\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5e9cb5 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"d5e9cb5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">TCF Checklist: All the Documentation You Need<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e27ad9 e-flex e-con-boxed e-con e-parent\" data-id=\"1e27ad9\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-673d88e elementor-drop-cap-yes elementor-drop-cap-view-default exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"673d88e\" data-element_type=\"widget\" data-settings=\"{&quot;drop_cap&quot;:&quot;yes&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"translation-block\">In the language of <strong>cooperative compliance<\/strong>, asking \u201cwhat documentation is required\u201d is only natural. But it is worth clarifying one point straight away: in a <strong>Tax Control Framework (TCF)<\/strong>, documentation is not a downstream formality. It is what makes the system <strong>demonstrable<\/strong>\u2014and therefore credible, maintainable, and, where required, certifiable.<\/p><p class=\"translation-block\">This point is even more relevant today, because the cooperative compliance regime is set to apply to a broader group of taxpayers: the size threshold is set at <strong>\u20ac750 million<\/strong> from 2024, <strong>\u20ac500 million<\/strong> from 2026, and <strong>\u20ac100 million<\/strong> from 2028.<\/p><p><strong>Scope: What TCF Documentation Must \u201cDemonstrate\u201d<\/strong><\/p><p>In practical terms, TCF documentation must make it possible to reconstruct\u2014without any logical gaps\u2014three steps:<\/p><ul><li class=\"translation-block\"><strong>where<\/strong> the tax risk arises (processes, transactions, events, accounting judgments);<\/li><li class=\"translation-block\"><strong>how it is managed<\/strong> (roles, key controls, escalation);<\/li><li class=\"translation-block\"><strong>with what evidence<\/strong> its effectiveness is demonstrated (operational records, testing, issue management).<\/li><\/ul><p>If this chain is coherent, the TCF hols up. If it breaks, adding more documents rarely solves the problem: governance, controls, and evidence need to be realigned.<\/p><p><strong>1. Tax Compliance Model (TCM): the System\u2019s \u201cControl Room\u201d<\/strong><\/p><p class=\"translation-block\">The <strong>Tax Compliance Model (TCM)<\/strong> is the system document: it describes the architecture of the tax control environment, clarifying responsibilities, information flows, and how tax risk is managed. The <strong>guidelines<\/strong> on the TCM and certification were approved by a measure dated <strong>10 January 2025<\/strong> (with operational annexes). (<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/-\/provvedimento-del-10-gennaio-2025?utm_source=chatgpt.com\" target=\"_self\">Agenzia Entrate<\/a>)<\/p><p>A robust TCM, from a professional standpoint, clearly sets out:<\/p><ul><li>governance (who decides, who oversees, who reports);<\/li><li>governance (who decides, who oversees, who reports);<\/li><li>integration with internal control and business functions (Tax\u2013Finance &amp; Accounting\u2013Legal\u2013Operations);<\/li><li>maintenance (updates, versioning, and the management of organisational and regulatory changes).<\/li><\/ul><p><strong>2. Risk\u2013Control Map: Where the TCF Becomes Operational<\/strong><\/p><p class=\"translation-block\">If the TCM is the control room, the <strong>Tax Risks and Controls Map<\/strong> is the operational tool: it links risks, controls, and the related evidence, using a structure standardised by the guidelines approved in 2025 (with the annexes also including a specific focus on how to complete the map for the industrial sector). (<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/-\/provvedimento-del-10-gennaio-2025?utm_source=chatgpt.com\" target=\"_self\">Agenzia Entrate<\/a>)<\/p><p class=\"translation-block\">The quality criterion is not the number of rows, but <strong>traceability<\/strong>:<\/p><ul><li>a risk linked to a specific process (not an abstract category);<\/li><li>a key control (owner, frequency, and how it is performed);<\/li><li>evidence that is identifiable and reproducible.<\/li><\/ul><p><strong>3. Evidence: The Difference Between \u201cDesign\u201d and \u201cOperating Effectiveness\u201d<\/strong><\/p><p class=\"translation-block\">The most delicate\u2014and often underestimated\u2014area concerns <strong>evidence<\/strong>. The point is not only to show that a control \u201cexists\u201d, but that it has operated effectively over time.<\/p><p>Here, a distinction typical of control systems is useful:<\/p><ul><li class=\"translation-block\"><strong>design<\/strong>: the control is appropriately designed in relation to the risk;<\/li><li class=\"translation-block\"><strong>operating effectiveness<\/strong>: the control has been performed correctly and consistently, and exceptions have been managed.<\/li><\/ul><p class=\"translation-block\">This is also the level that most directly supports a certification pathway. <strong>MEF Decree of 12 November 2024, No. 212<\/strong> sets out the requirements, duties, and obligations of professionals authorised to certify the integrated tax risk control system. (<a href=\"https:\/\/www.gazzettaufficiale.it\/atto\/vediMenuHTML?atto.codiceRedazionale=24G00220&amp;atto.dataPubblicazioneGazzetta=2025-01-03&amp;tipoSerie=serie_generale&amp;tipoVigenza=originario&amp;utm_source=chatgpt.com\" target=\"_self\">Gazzetta Ufficiale<\/a>)<\/p><p><strong>4. Testing and Remediation: How to Keep the TCF \u201cAlive\u201d<\/strong><\/p><p class=\"translation-block\">A TCF is not a one-off project: it is a system that requires ongoing maintenance, reviews, and corrective actions. From a regulatory standpoint, strengthening the model also stems from the introduction of system <strong>certification<\/strong> (as part of the cooperative compliance framework) and its linkage to guidelines that can be updated over time.<\/p><p>In practice, this means having an orderly cycle in place:<\/p><ul><li>a testing plan (criteria, samples, frequencies);<\/li><li>results and corrective actions (remediation with clear accountability and deadlines);<\/li><li>reporting to senior management (alignment between stated governance and actual management).<\/li><\/ul><p><strong>2025 Focus: Tax Risks Arising from Accounting Standards<\/strong><\/p><p class=\"translation-block\">In 2025, the Revenue Agency added a very practical building block: with the measure of <strong>7 August 2025 (Prot. 321934\/2025)<\/strong>, it approved specific instructions for mapping and managing tax risks arising from the <strong>accounting standards applied<\/strong>. (<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/documents\/d\/guest\/provv_approvazione_schede_tecniche_tcf_07_08_2025?utm_source=chatgpt.com\" target=\"_self\">Agenzia Entrate<\/a>)<\/p><p class=\"translation-block\">For many companies, this translates into a structural strengthening of the <strong>Tax\u2013Finance &amp; Accounting<\/strong> interface, especially in areas involving greater accounting judgment and in non-recurring transactions.<\/p><p><strong>In Summary<\/strong><\/p><p class=\"translation-block\">Talking about \u201crequired documentation\u201d does not mean producing more paperwork. It means building a logical, verifiable chain: <strong>TCM \u2192 risk\/control map \u2192 evidence \u2192 testing\/remediation<\/strong>. This consistency is what makes the TCF a management tool (even before it is a \u201crequirement\u201d) and what prepares the company for more robust, preventive interactions. (<a href=\"https:\/\/www.agenziaentrate.gov.it\/portale\/schede\/agevolazioni\/regime-di-adempimento-collaborativo\/infogen-reg-adempimento-collaborativo?utm_source=chatgpt.com\" target=\"_self\">Agenzia Entrate<\/a>)<\/p><p>Daniele Di Teodoro<br \/>managing partner<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Check-list TCF: tutta la documentazione necessaria Nel lessico della cooperative compliance, chiedersi \u201cquale documentazione serve\u201d \u00e8 naturale. Ma conviene chiarire [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1033,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[15],"tags":[56,10,11,9],"class_list":["post-1016","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-control-framework","tag-agenzia-delle-entrate","tag-gestione-azienda","tag-governance","tag-tax-control"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - 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