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What AI agents can do in bookkeeping, close, collections and compliance today, where a person must stay in charge, and how to judge a product.
The short answer
The cassetto fiscale is the Agenzia delle Entrate’s online record of your tax position: personal data, filed returns, refunds, F24 and F23 payments, registered deeds and, for partita IVA holders, ISA data and VIES status. Since 1 October 2021 individuals log in with SPID, the electronic identity card (CIE) or the national services card (CNS), and you can delegate access to up to two intermediaries such as your accountant.
If you have a partita IVA, the forfettario regime or an srl, you will be asked at some point to “check your cassetto”: by your commercialista, by a bank, or by the questura when you renew a permit and need proof of filed returns and income. It is the quickest way to see what the tax authority holds about you, and to spot a missed F24 before it becomes a notice.
What the cassetto fiscale contains
According to Namirial’s guide (7 October 2021), it holds:
- Registry data (dati anagrafici), including your fiscal domicile.
- Your filed tax returns (Redditi, 730, IVA and others).
- Refunds (rimborsi) and their status.
- Payments made with F24 and F23.
- Registered deeds (atti del registro), such as leases.
- Data on the synthetic reliability indicators (ISA) and the former sector studies.
- Your VIES registration status, which matters if you trade with businesses in other EU countries.
Partita IVA holders can also generate a QR code carrying their VAT details and the electronic address chosen for receiving e-invoices, a convenient way to give suppliers the correct data.
How to log in
InformazioneFiscale reported (16 September 2021) that from 1 October 2021 citizens access the Agenzia’s online services with SPID, CIE or CNS, and that individual Fisconline credentials were retired at midnight on 30 September 2021. Professional and business users could keep using Fisconline, Entratel or Sister credentials.
| Method | What you need |
|---|---|
| SPID | A digital identity from an accredited provider; see SPID for Nigerians in Italy |
| CIE | The electronic identity card, its full PIN and the CieID app on a phone, or a computer with a card reader; see CIE for foreign residents |
| CNS | A smart card or USB device with a national services certificate |
Once logged in to the Agenzia’s reserved area, the cassetto fiscale is one of the services listed. A Nigerian passport is not a login method; you need one of the three above, which in practice requires a codice fiscale and Italian identity document or residence permit.
Letting your accountant see it
Namirial notes that, under art. 3(3) of D.P.R. 322/1998, a taxpayer can delegate access to up to two intermediaries, such as a commercialista or a CAF. Three ways to do it:
- Online, from the reserved area, using the delegation function.
- At an Agenzia office, with a signed delegation form.
- Through the intermediary: you sign the delegation and give a copy of your ID; the Agenzia sends an activation code to your fiscal domicile, which you pass on. If it has not arrived within 15 days of the intermediary sending the data, you can ask a local office to activate it.
Delegations are revoked the same way. Because you can name only two, revoke an old accountant’s access when you change.
What to check each quarter
- That every F24 you paid appears, with the right tax code and period.
- That last year’s return was received.
- That your fiscal domicile is your current address: notices go there.
- Your VIES status before invoicing an EU business customer without VAT.
- Any refund due and whether it has been paid.
Common problems and fixes
- SPID will not open the reserved area
- Check that the identity is active and at the right security level; try CIE as an alternative. Providers differ on recovery steps.
- The address shown is old
- Your fiscal domicile follows your registered residence. Update the residenza at the comune first; see the life guides on residence registration.
- A return is missing
- Ask the intermediary who filed it for the receipt (ricevuta di presentazione). If it was rejected, it may not show as filed.
- The activation code never arrived
- After 15 days from the intermediary sending the data, ask a local Agenzia office to activate the delegation.
- A refund is shown but not paid
- Check that the Agenzia has your IBAN on record; refunds are paid to an account in your name.
Keep copies of what you download. A PDF of the return and the receipt is what a questura, a bank or a Nigerian embassy officer will usually want, not a screenshot of the portal.
If you are leaving Italy
Download your returns and F24 records before you close your partita IVA, while you still have a working SPID or CIE; access can be harder from Nigeria once Italian documents expire. See closing your partita IVA.
Where Pryme fits
Downloaded tax returns are often what Nigerian institutions ask for as proof of income. If you need a statement that others can check, Pryme customers can generate a verifiable statement with VerifyDoc.ai; see receipts and statements.
Questions people ask
How do I access my cassetto fiscale?
Log in to the Agenzia delle Entrate’s reserved area with SPID, CIE or CNS, then open the cassetto fiscale service.
Can my accountant see my cassetto fiscale?
Yes, if you delegate access. You can delegate up to two intermediaries, online, at an office or through the intermediary with an activation code.
Do Fisconline PINs still work?
Not for individual citizens since 1 October 2021. Professional and business users were allowed to keep Fisconline or Entratel credentials.
Does the cassetto fiscale show my e-invoices?
Namirial’s list of contents does not include e-invoices. Ask your accountant where yours are stored and consulted.
Sources
- Cassetto fiscale: cos’è e come accedere (Namirial Focus, 7 Oct 2021) · accessed Oct 2026
- Cassetto fiscale, accesso con SPID, CIE o CNS (InformazioneFiscale, 16 Sep 2021) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.