
As of December 8, 2025, the single proxy (delega unica) for using the online services of the Revenue Agency (Agenzia delle Entrate) and the Revenue Agency-Collection (Agenzia delle Entrate-Riscossione) is operational.
It was introduced by Article 21 of Legislative Decree No. 1 of January 8, 2024 (the so-called “Compliance Decree”) and implemented through the Revenue Agency Provisions of October 2, 2024, and August 7, 2025. The reform is part of the process of streamlining and digitalizing tax compliance, aiming to replace the previous fragmented system of proxies and introduce a single, exclusively digital model with a unified expiration date.
The solution
DiGi ONE offers a SaaS service called UniDel, allowing taxpayers—in a simplified manner and by utilizing non-qualified Advanced Electronic Signature (FEA)—to grant authorization to one or more authorized intermediaries to perate on one or more online services of the Revenue Agency.












