New Decree Mandates Microsoft Teams for Italian Tax Hearings, with Strict Security protocols
A new decree issued on november 24, 2025, and published in the Official Journal General Series n. 275 on November 26, 2025, will modernize remote hearing procedures for Italian Tax Courts. The decree replaces Skype for Business with Microsoft teams as the exclusive platform for remote hearings, a change financed by the Ministry of Economy and finance. These new rules will be fully implemented starting in 2026, with an initial effective date of December 1, 2025.
The shift to Microsoft Teams aims to ensure the continuity of tax jurisdictional activity while bolstering security. All remote hearings will be conducted via Teams using encrypted links hosted on data centers within the European Union. Participants’ devices must adhere to specific technical and safety specifications outlined in guidelines published by the Department of Tax Justice. All data processing will be electronic and compliant with established privacy policies, including required impact assessments for high-risk data handling.
Key Requirements for Participation:
* Audiovisual Connection: Hearings require audiovisual connections providing mutual visibility and clear audio for effective cross-examination.
* Personal links: At least three days prior to a hearing, the secretariat will distribute a personal and non-transferable link to each participant, along with hearing information and data privacy details.
* Secure Access: Magistrates and administrative staff will access hearings via dedicated links sent to thier official institutional addresses, protected by multi-factor authentication.
* Connection Verification: The presiding judge will verify the functionality of each connection at the start of the hearing. hearings will be suspended and potentially postponed if connections cannot be restored.
Strict prohibitions are in Place:
The decree establishes several key prohibitions to maintain the integrity of the proceedings:
* No Recording: Any form of recording of hearings or deliberations is strictly forbidden.
* No Internal Chat: Teams internal chat functionality will not be permitted during hearings.
* No document Filing via App: Documents cannot be filed directly through the Microsoft Teams application.
Before each hearing, participants are required to declare that no unauthorized individuals are present and that no recordings will be made.
Minutes and Record Keeping:
The minutes of the electronic trial will be digitally signed with a qualified electronic signature or company digital signature by the presiding judge and the hearing secretary. The minutes will document participant identity verification (through ID presentation), acknowledgement of privacy information, and declarations regarding connection usage.
While the primary method is electronic, a backup analogue record will be created and later digitized if the Sigit (Tax Justice Information System) is unavailable. All minutes will be integrated into the relevant computer file.
Transition Period:
The decree will officially come into force on December 1, 2025. However, the previous decree (no. 285/2020) will remain valid for hearings scheduled by November 30, 2025, and held through the end of 2025.
(reproduction reserved)
