Starting in 2025, the Italian Revenue Agency will be able to access healthcare and veterinary expenses recorded in the National Health Card System to verify deductions claimed in tax returns. The measure, introduced by a Finance Ministry decree dated October 29, 2025, allows tax officials to check amounts, dates, categories of services and providers without requesting receipts, unless the taxpayer has exercised the right to object to data sharing.

The access applies only to tax returns selected for formal inspection. Local tax offices will be able to view all expenses attributed to the taxpayer and their dependents exactly as they were submitted by healthcare providers, enabling quicker comparisons with the amounts declared and reinforcing the reliability of data used in pre-filled tax returns.

The decree also expands the rules governing how healthcare expenses are transmitted, allowing the Agency to consult all information submitted by providers - including payment details and the type of service - making it possible to verify each entry without requiring paper documentation.