The functions of the Caf: Fiscal Assistance Centre
The Fiscal Assistance Centres are organizations that, as can be inferred from the name, provide assistance to citizens in matters of tax compliance. Basically, this assistance materializes in the intermediation between citizens and tax authorities, filling out and sending the required documents according to the practices such as:
Paid or free services
These services are provided free of charge or for a fee. If the forms were already filled in by the citizen, the Caf is only left the burden of transmitting them. In this case, the CAF receives a contribution from the Treasury.
If, on the other hand, the citizen needs also help in filling in the forms and applications, it is at the discretion of the organization to decide whether and how much to charge the client.
For example, the paid services also include the request to the Providers for the attribution of the SPID digital identity, the calculation and the Imo and Tasi declaration, registration of a rental contract, management of the relationship with domestic workers (maids or carers) etc.
Cafs established with prior authorization from the Revenue Agency and registered in the Register, can be independent, part of a patronage or of a trade union (https://www.insuranceitaly.it/the-trade-union/?lang=en). In the latter case, it would be convenient to be registered with the union (https://unilavoratori.sindacatofast.it/) to have price concessions.
Categories of Caf
The Fiscal Assistance Centres are divided into two orders according to the categories they serve:
- Caf employees
- Caf employers
Italian tax law is very complex and complicated. For this reason, the service offered by the Cafs is very important and delicate.