What is a CAF?
A CAF (Centro di Assistenza Fiscale) is a government-authorized tax assistance center that helps individuals file their tax returns, usually at very low or no cost. They are one of the most commonly used filing services in Italy, handling millions of returns each year.
CAFs are not government offices — they're run by trade unions (like CGIL, CISL, UIL), employers' associations, and professional organizations. The Italian state accredits them and sets limits on what they can charge. Most CAFs offer their services free to union members and charge minimal fees (typically €30–50) to the general public.
What a CAF Can Do
CAFs specialize in one form above all others: the Modello 730. This is the simplified annual return used by employees and pensioners. They handle:
- Filing the Modello 730 (including the pre-filled version from the Agenzia delle Entrate)
- Calculating deductions for medical expenses, mortgage interest, renovation bonuses, and dependent family members
- Submitting ISEE declarations (for social benefit means-testing)
- Handling certain rental income situations and simple investment income
They also take on legal responsibility for the return they file — if they make an error, the liability shifts to them rather than to you, which is a meaningful consumer protection.
Where to Find One
CAFs are everywhere — most medium-sized towns have several. You can find one through:
- The websites of major unions (CGIL, CISL, UIL each have their own CAF network)
- The Agenzia delle Entrate's directory of accredited CAFs
- Asking at your employer's HR department (many large employers have a preferred CAF)
During peak season (May through September), expect queues and wait times, especially for the 730 precompilato.
What a CAF Cannot Do
CAFs are optimized for standard Italian employee situations. They typically cannot help with:
- Non-residents who need to file a Modello Redditi PF instead of the 730
- Foreign income, assets held abroad, or Quadro RW reporting
- Partita IVA holders and the self-employed
- Complex capital gains, inheritance, or trust situations
- Tax planning or advice on structuring your affairs
If your situation involves anything cross-border, you need a commercialista, not a CAF.
CAF vs. Commercialista
The choice is straightforward: if you're an Italian resident employee or pensioner with standard income and no foreign complications, a CAF is perfectly adequate and much cheaper. If you have international income, foreign assets, or run your own business in Italy, the CAF's scope of service won't cover you properly. A commercialista charges more but provides actual advisory services tailored to your situation.