Monitoring will be stepped up in the coming months and "will contribute to identifying economic operators that justify closer inspection".

The screening of companies for this closer and preventive monitoring by the AT will be based on "signs of lack of real economic activity", "the need for support in meeting invoicing obligations," or "the identification of other risk indicators".

The AT states that this monitoring is essential in identifying situations of non-compliance and in supporting respective settlement and has a "pedagogical and deterrent objective on economic operators, alerting them to the risks and costs associated with non-compliance".

The "essentially preventive nature" of the operation aims to increase levels of voluntary compliance and, whenever possible, support taxpayers before they enter into non-compliance, which always implies increased costs.