The control activity of an artisan gelato shop is carried out to gather information, data, and evidence for potential actions related to tax adjustment, verification, or assessment of due or additional taxes.
The first step is an on-site inspection at the premises where the taxpayer conducts their business, in order to verify their tax status and the sector in which they operate.
The on-site phase at the artisan gelato shop is conducted not only to obtain accounting and non-accounting documentation, but also to verify objective indicators of the business's economic capacity and to collect tangible elements that may support a hypothetical indirect reconstruction of its turnover.
This inspection is generally carried out during the summer season, as it is the time of year with the highest demand for artisan gelato. It usually takes place in the afternoon or evening hours, when gelato consumption peaks, and is planned based on local patterns and experiences.
The inspectors conducting the on-site visit at the gelato shop are expected to position themselves not only near the cash register, but also in an area where they do not interfere with the normal operations of the business. Nevertheless, their duties include monitoring customer flow, receipts issued during the inspection window, and the actual number of workers present (both in the sales area and in the production/lab area).
Finally, inspectors are also required to look for any useful elements or data, including paper documents, that might provide insights or leads for further investigations within the gelato shop itself.