{
  "id": "AIBD-0182",
  "title": "Italy's Agenzia delle Entrate activates the VeRa risk-analysis algorithm under a June 2022 decree",
  "summary": "VeRa (Verifica dei Rapporti Finanziari) cross-matches the financial-relationships archive with tax data under pseudonymisation to build selective lists of high-risk taxpayers; no realized outcome f...",
  "date_observed": "2022-06-28",
  "date_basis": "unassessed",
  "date_precision": "unassessed",
  "benefit_status": null,
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  "source_entry": null,
  "account": "Agenda Digitale (Denaura Bordandini and Massimo Borgobello, 29 July 2022) described VeRa, “verifica dei rapporti finanziari”. It called it a new AI-based application to help Agenzia delle Entrate officials fight tax evasion. It cross-matches the Archivio dei Rapporti Finanziari with other tax-registry information. The Garante per la protezione dei dati personali required anonymized preliminary analysis, data minimization and deletion after the second year following assessment. Fiscomania (Elisa Migliorini, 15 May 2026) states that the algorithm became operative under the ministerial decree of 28 June 2022. The decree was adopted after hearing the Garante and the Agenzia. Its legal basis is Law 160/2019 article 1 paragraphs 681–686. It is run by the Settore Analisi del rischio of the Divisione Contribuenti. It produces selective lists of taxpayers at higher fiscal risk by crossing financial-relationship, declaration, asset and electronic-payment data. Taxpayers are handled under an anonymous code during the preliminary phase. Fiscomania gives only PNRR targets for 2022 (2,581,090 communications, 2.45 billion euro expected receipts, 5% fewer false positives than 2019), not results.",
  "category": "general benefit",
  "unexpected": false,
  "purpose": "Build selective lists of taxpayers at higher fiscal risk by cross-matching financial-relationship data with tax declarations.",
  "system": "Ve.R.A. (Verifica dei Rapporti Finanziari)",
  "model_version": null,
  "developer": "Agenzia delle Entrate, Settore Analisi del rischio, Divisione Contribuenti (no vendor named)",
  "deployer": "Agenzia delle Entrate",
  "location": null,
  "domain": "Tax compliance",
  "segment": "Risk analysis for tax evasion",
  "benefit_type": "Improved Organizational Efficiency",
  "taxonomy_note": "The announcement describes audit targeting, with no flagged positions or sums recovered documented.",
  "registry_ids": {},
  "ratings": [
    {
      "group": "organizational",
      "depth": null,
      "reason": "No realized output of the algorithm is documented."
    },
    {
      "group": "societal",
      "depth": null,
      "reason": "No recovered revenue attributable to VeRa is documented."
    }
  ],
  "ai_role": {
    "status": "unassessed",
    "statement": "Agenda Digitale calls the application AI-based and Fiscomania describes risk analysis over cross-matched data. Neither gives the technique or any result, so the algorithm's contribution cannot be assessed. The Agenzia both runs and, as far as the sources show, operates the system in-house."
  },
  "evidence": [
    {
      "kind": "news report",
      "citation": "Denaura Bordandini and Massimo Borgobello, Agenda Digitale, 29 July 2022",
      "title": "Vera, l'AI al servizio dell'Agenzia delle entrate: come funziona l'algoritmo anti evasione",
      "url": "https://www.agendadigitale.eu/documenti/vera-lai-al-servizio-dellagenzia-delle-entrate-come-funziona-lalgoritmo-anti-evasione/",
      "date": "2022-07-29",
      "written_by": "independent",
      "quote": "un nuovo applicativo, basato sull'intelligenza artificiale, che coadiuverà i funzionari dell'Agenzia delle Entrate (ADE) nella lotta all'evasione fiscale."
    },
    {
      "kind": "other",
      "citation": "Elisa Migliorini, Fiscomania, 15 May 2026",
      "title": "Ve.R.A.: come funziona il sistema di analisi del rischio fiscale dell'Agenzia delle Entrate",
      "url": "https://fiscomania.com/algoritmo-anti-evasione/",
      "date": "2026-05-15",
      "written_by": "independent",
      "quote": "liste selettive di contribuenti a più elevato rischio fiscale"
    }
  ],
  "replication": {
    "produced_by": [
      "A legal basis (Law 160/2019 and the decree of 28 June 2022) permitting cross-matching of the financial-relationships archive with tax data under Garante safeguards"
    ],
    "must_hold": [
      "Access to the Archivio dei Rapporti Finanziari",
      "Pseudonymization during preliminary analysis and retention limits set by the Garante"
    ],
    "echoes": []
  },
  "paired_incident": null,
  "headline": "Agenzia delle Entrate activates VeRa to list high-risk taxpayers",
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  "later": {
    "status": "unknown",
    "date": null,
    "note": "The May 2026 Fiscomania guide describes Ve.R.A. as operative under the June 2022 decree but reports no results or later decree; no dated development was found.",
    "quote": null,
    "url": null
  },
  "value": null,
  "developer_country": "Italy",
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      "date": "2026-10-20",
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      "editor": "AIBD"
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    {
      "date": "2026-10-21",
      "change": "Country of the developer and the deployer added from the organization's own site or a registry.",
      "source": "https://en.wikipedia.org/wiki/Agenzia_delle_Entrate; https://en.wikipedia.org/wiki/Agenzia_delle_Entrate",
      "editor": "AIBD"
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      "date": "2026-10-21",
      "change": "Prose pass: account, the replication conditions, the system's part rewritten in shorter sentences with abbreviations expanded; facts, figures and quotations unchanged.",
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            "account": "Agenda Digitale (Denaura Bordandini and Massimo Borgobello, 29 July 2022) described VeRa, “verifica dei rapporti finanziari”. It called it a new AI-based application to help Agenzia delle Entrate officials fight tax evasion. It cross-matches the Archivio dei Rapporti Finanziari with other tax-registry information. The Garante per la protezione dei dati personali required anonymized preliminary analysis, data minimization and deletion after the second year following assessment. Fiscomania (Elisa Migliorini, 15 May 2026) states that the algorithm became operative under the ministerial decree of 28 June 2022. The decree was adopted after hearing the Garante and the Agenzia. Its legal basis is Law 160/2019 article 1 paragraphs 681–686. It is run by the Settore Analisi del rischio of the Divisione Contribuenti. It produces selective lists of taxpayers at higher fiscal risk by crossing financial-relationship, declaration, asset and electronic-payment data. Taxpayers are handled under an anonymous code during the preliminary phase. Fiscomania gives only PNRR targets for 2022 (2,581,090 communications, 2.45 billion euro expected receipts, 5% fewer false positives than 2019), not results.",
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            "purpose"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "places[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "developer_country": "Italy",
            "deployer_country": "Italy"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "developer_country",
            "deployer_country"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "purpose": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "purpose": "Build selective lists of taxpayers at higher fiscal risk by cross-matching financial-relationship data with tax declarations."
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "purpose"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "record_dates": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "date_observed": "2022-06-28",
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              {
                "date": "2026-10-20",
                "change": "Record drafted from the cited sources.",
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              },
              {
                "date": "2026-10-21",
                "change": "Country of the developer and the deployer added from the organization's own site or a registry.",
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                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Prose pass: account, the replication conditions, the system's part rewritten in shorter sentences with abbreviations expanded; facts, figures and quotations unchanged.",
                "editor": "AIBD"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
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            "revisions"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "replication.attempts[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "replication.conditions": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "replication": {
              "produced_by": [
                "A legal basis (Law 160/2019 and the decree of 28 June 2022) permitting cross-matching of the financial-relationships archive with tax data under Garante safeguards"
              ],
              "must_hold": [
                "Access to the Archivio dei Rapporti Finanziari",
                "Pseudonymization during preliminary analysis and retention limits set by the Garante"
              ],
              "echoes": []
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "replication"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "revision_history[]": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "revisions": [
              {
                "date": "2026-10-20",
                "change": "Record drafted from the cited sources.",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Country of the developer and the deployer added from the organization's own site or a registry.",
                "source": "https://en.wikipedia.org/wiki/Agenzia_delle_Entrate; https://en.wikipedia.org/wiki/Agenzia_delle_Entrate",
                "editor": "AIBD"
              },
              {
                "date": "2026-10-21",
                "change": "Prose pass: account, the replication conditions, the system's part rewritten in shorter sentences with abbreviations expanded; facts, figures and quotations unchanged.",
                "editor": "AIBD"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "revisions"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sector": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "domain": "Tax compliance",
            "segment": "Risk analysis for tax evasion"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "domain",
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          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sources[].access_version": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "sources[].citation_locator": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "evidence": [
              {
                "kind": "news report",
                "citation": "Denaura Bordandini and Massimo Borgobello, Agenda Digitale, 29 July 2022",
                "title": "Vera, l'AI al servizio dell'Agenzia delle entrate: come funziona l'algoritmo anti evasione",
                "url": "https://www.agendadigitale.eu/documenti/vera-lai-al-servizio-dellagenzia-delle-entrate-come-funziona-lalgoritmo-anti-evasione/",
                "date": "2022-07-29",
                "written_by": "independent",
                "quote": "un nuovo applicativo, basato sull'intelligenza artificiale, che coadiuverà i funzionari dell'Agenzia delle Entrate (ADE) nella lotta all'evasione fiscale."
              },
              {
                "kind": "other",
                "citation": "Elisa Migliorini, Fiscomania, 15 May 2026",
                "title": "Ve.R.A.: come funziona il sistema di analisi del rischio fiscale dell'Agenzia delle Entrate",
                "url": "https://fiscomania.com/algoritmo-anti-evasione/",
                "date": "2026-05-15",
                "written_by": "independent",
                "quote": "liste selettive di contribuenti a più elevato rischio fiscale"
              }
            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "evidence"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sources[].id": {
        "state": "value_present",
        "value": {
          "kind": "identifiers",
          "identifiers": [
            "AIBD-0182-source-0001",
            "AIBD-0182-source-0002"
          ],
          "role": "Existing evidence items, in their original order"
        },
        "provenance": {
          "kind": "curatorial",
          "basis": "Stable within the fingerprinted record version; no source content or source review has been added.",
          "record_fields": [],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "complete"
      },
      "sources[].language": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "sources[].relationship": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "evidence": [
              {
                "kind": "news report",
                "citation": "Denaura Bordandini and Massimo Borgobello, Agenda Digitale, 29 July 2022",
                "title": "Vera, l'AI al servizio dell'Agenzia delle entrate: come funziona l'algoritmo anti evasione",
                "url": "https://www.agendadigitale.eu/documenti/vera-lai-al-servizio-dellagenzia-delle-entrate-come-funziona-lalgoritmo-anti-evasione/",
                "date": "2022-07-29",
                "written_by": "independent",
                "quote": "un nuovo applicativo, basato sull'intelligenza artificiale, che coadiuverà i funzionari dell'Agenzia delle Entrate (ADE) nella lotta all'evasione fiscale."
              },
              {
                "kind": "other",
                "citation": "Elisa Migliorini, Fiscomania, 15 May 2026",
                "title": "Ve.R.A.: come funziona il sistema di analisi del rischio fiscale dell'Agenzia delle Entrate",
                "url": "https://fiscomania.com/algoritmo-anti-evasione/",
                "date": "2026-05-15",
                "written_by": "independent",
                "quote": "liste selettive di contribuenti a più elevato rischio fiscale"
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            ]
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "evidence"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "sources[].upstream_sources": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "strategic_assessments[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial",
        "family": "strategic assessments"
      },
      "summary": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "summary": "VeRa (Verifica dei Rapporti Finanziari) cross-matches the financial-relationships archive with tax data under pseudonymisation to build selective lists of high-risk taxpayers; no realized outcome f...",
            "account": "Agenda Digitale (Denaura Bordandini and Massimo Borgobello, 29 July 2022) described VeRa, “verifica dei rapporti finanziari”. It called it a new AI-based application to help Agenzia delle Entrate officials fight tax evasion. It cross-matches the Archivio dei Rapporti Finanziari with other tax-registry information. The Garante per la protezione dei dati personali required anonymized preliminary analysis, data minimization and deletion after the second year following assessment. Fiscomania (Elisa Migliorini, 15 May 2026) states that the algorithm became operative under the ministerial decree of 28 June 2022. The decree was adopted after hearing the Garante and the Agenzia. Its legal basis is Law 160/2019 article 1 paragraphs 681–686. It is run by the Settore Analisi del rischio of the Divisione Contribuenti. It produces selective lists of taxpayers at higher fiscal risk by crossing financial-relationship, declaration, asset and electronic-payment data. Taxpayers are handled under an anonymous code during the preliminary phase. Fiscomania gives only PNRR targets for 2022 (2,581,090 communications, 2.45 billion euro expected receipts, 5% fewer false positives than 2019), not results."
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
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            "account"
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          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "systems[].autonomy_permissions": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].component_role": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].deployment_configuration": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].inputs_outputs": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].model_name": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].model_version": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "systems[].product_name": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "system": "Ve.R.A. (Verifica dei Rapporti Finanziari)"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "system"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "systems[].provider": {
        "state": "value_present",
        "value": {
          "kind": "structured",
          "data": {
            "application_developer": "Agenzia delle Entrate, Settore Analisi del rischio, Divisione Contribuenti (no vendor named)"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Mapped from the existing case description without a new external source review.",
          "record_fields": [
            "developer"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "taxonomy_crosswalks[]": {
        "state": "not_assessed",
        "review_state": "not_assessed",
        "coverage": "partial"
      },
      "title": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "title": "Italy's Agenzia delle Entrate activates the VeRa risk-analysis algorithm under a June 2022 decree",
            "headline": "Agenzia delle Entrate activates VeRa to list high-risk taxpayers"
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "title",
            "headline"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      },
      "version": {
        "state": "value_present",
        "value": {
          "kind": "identifiers",
          "identifiers": [
            "dc2f5d85d5c068fc267c44d3eeff4e3d5ac0000a4ad39dd5a90668b16bf71c32"
          ],
          "role": "SHA-256 of normalized original case data"
        },
        "provenance": {
          "kind": "curatorial",
          "basis": "Deterministic content version assigned by the local migration.",
          "record_fields": [],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "complete"
      },
      "workflow": {
        "state": "value_present",
        "value": {
          "kind": "record_fields",
          "fields": {
            "account": "Agenda Digitale (Denaura Bordandini and Massimo Borgobello, 29 July 2022) described VeRa, “verifica dei rapporti finanziari”. It called it a new AI-based application to help Agenzia delle Entrate officials fight tax evasion. It cross-matches the Archivio dei Rapporti Finanziari with other tax-registry information. The Garante per la protezione dei dati personali required anonymized preliminary analysis, data minimization and deletion after the second year following assessment. Fiscomania (Elisa Migliorini, 15 May 2026) states that the algorithm became operative under the ministerial decree of 28 June 2022. The decree was adopted after hearing the Garante and the Agenzia. Its legal basis is Law 160/2019 article 1 paragraphs 681–686. It is run by the Settore Analisi del rischio of the Divisione Contribuenti. It produces selective lists of taxpayers at higher fiscal risk by crossing financial-relationship, declaration, asset and electronic-payment data. Taxpayers are handled under an anonymous code during the preliminary phase. Fiscomania gives only PNRR targets for 2022 (2,581,090 communications, 2.45 billion euro expected receipts, 5% fewer false positives than 2019), not results.",
            "replication": {
              "produced_by": [
                "A legal basis (Law 160/2019 and the decree of 28 June 2022) permitting cross-matching of the financial-relationships archive with tax data under Garante safeguards"
              ],
              "must_hold": [
                "Access to the Archivio dei Rapporti Finanziari",
                "Pseudonymization during preliminary analysis and retention limits set by the Garante"
              ],
              "echoes": []
            }
          }
        },
        "provenance": {
          "kind": "legacy_record",
          "basis": "Preserved from the existing AIBD record; external sources were not rechecked.",
          "record_fields": [
            "account",
            "replication"
          ],
          "source_refs": []
        },
        "review_state": "record_mapped",
        "coverage": "partial"
      }
    },
    "summary": {
      "total": 91,
      "addressed": 91,
      "known": 26,
      "reviewed": 0,
      "record_mapped": 26,
      "not_assessed": 65,
      "complete": false,
      "by_state": {
        "value_present": 26,
        "not_reported": 0,
        "unresolved": 0,
        "not_assessed": 65,
        "not_applicable": 0,
        "withheld": 0,
        "source_unavailable": 0
      }
    }
  }
}