Do not trust Inland Revenue Exchange System email

Also Known As: Ursnif trojan
Type: Trojan
Distribution: Low
Damage level: Severe

"Inland Revenue Exchange System Email Virus" removal guide

What is "Inland Revenue Exchange System Email Virus"?

Typically, malspam contains phishing messages, malicious attachments or malicious website addresses. Also, it is common that cyber criminals disguise such emails as legitimate, official, they exploit names of well known companies, organizations. This particular malspam is disguised as a letter regarding some invoice, cyber criminals behind it attempt to deceive recipients into opening a malicious attachment which is designed to infect computers with a Trojan named Ursnif (also known as Gozi).

Inland Revenue Exchange System Email Virus malware-spreading email spam campaign

Cyber criminals behind this malspam claim that this email contains a copy of electronic invoice. The attached Microsoft Excel file (named Fattura_45456.xls, although, its name may be different in other emails) is malicious - it is designed to install Ursnif. Although, this malware can be installed on computers through this document only if recipients give it a permission to enable editing (macros commands). Ursnif is a Trojan designed to record various sensitive information such as user-system information, browsing data, login credentials. Also, it is capable of recording keyboard input (log keystrokes) and executing downloaded files. Cyber criminals behind this malicious program could misuse obtained information to steal identities, credit card details, various accounts and use them to trick other people into paying them money, make fraudulent purchases, transactions, spread this or any other malspam campaign further, and for other malicious purposes. Additionally, they could use Ursnif as a tool to install some other malware on victim's computer, some other Trojan (e.g., Remote Access Trojan), cryptocurrency miner, ransomware. Therefore, by disabling the Protected View mode in the aforementioned attachment/MS Excel document recipients might become victims of identity theft, suffer monetary, data loss, experience issues related to online privacy, browsing safety and other serious problems. It is strongly recommended no to trust this email/not to execute the attached file.

Threat Summary:
Name Ursnif trojan
Threat Type Trojan, password-stealing virus, banking malware, spyware.
Hoax This email is disguised as a letter regarding some invoice
Attachment(s) Fattura_45456.xls (its name may vary)
Symptoms Trojans are designed to stealthily infiltrate the victim's computer and remain silent, and thus no particular symptoms are clearly visible on an infected machine.
Payload Ursnif
Distribution methods Infected email attachments, malicious online advertisements, social engineering, software 'cracks'.
Damage Stolen passwords and banking information, identity theft, the victim's computer added to a botnet.
Malware Removal (Windows)

To eliminate possible malware infections, scan your computer with legitimate antivirus software. Our security researchers recommend using Malwarebytes.
▼ Download Malwarebytes
To use full-featured product, you have to purchase a license for Malwarebytes. 14 days free trial available.

"Agenzia Entrate Email Virus", "Wacker Email Virus" and "Covid-19 Health And Safety Plan Email Virus" are couple more examples of malspam campaigns that were or still are used for the same purpose. As a rule, cyber criminals behind them attempt to deceive recipients into opening a malicious file or link which would cause installation of certain malware. Some examples of other malicious programs that cyber criminals distribute this way are Agent Tesla, MassLogger, TrickBot and LokiBot.

How did "Inland Revenue Exchange System Email Virus" infect my computer?

As mentioned in the second paragraph, cyber criminals can succeed at deceiving users into installing Ursnif on their computers only if users open the malicious attachment (MS Excel document) and enable macros commands (editing/content) in it. Although, such documents do not ask a permission to enable macros commands/install malware automatically if they are opened with Microsoft Office version that was released before year 2010. It is because those versions do not include the "Protected View" mode. Examples of other files that cyber criminals attach to their emails are malicious PDF documents, other MS Office documents (like Word), JavaScript files, executable files (like .exe), archive files like ZIP, RAR.

How to avoid installation of malware?

Attachments and/or website links in irrelevant emails should not be trusted (opened). It applies mostly to emails are sent from unknown, suspicious addresses. It is worthwhile to mention that such emails often are disguised as official, important, legitimate. Programs and files should be downloaded from official websites. Other sources, channels like third party downloaders (and installers), Peer-to-Peer networks like eMule, torrent clients, unofficial websites, etc., can be used as tools to deceive users into installing malicious programs. Installed programs must be updated and/or activated with tools and/or implemented functions that are designed by official developers. Quite often unofficial, third party activators, updaters are designed to cause installation of malware. Also, it is not legal to use unofficial activators ('cracking') tools to activate licensed programs. One more way protect a computer from damage caused by malware is to regularly scan it with a reputable antivirus or anti-spyware suite. If you've already opened "Inland Revenue Exchange System Email Virus" attachment, we recommend running a scan with Malwarebytes for Windows to automatically eliminate infiltrated malware.

Text presented in the "Inland Revenue Exchange System Email Virus" email letter:

Subject: Fattura BRT S.p.A. n. 45456 del 01/07/20


Gentile Cliente,
inviamo in allegato una copia della fattura elettronica che è stata inviata al Sistema di Interscambio dell'Agenzia delle Entrate secondo le modalità previste dalla legge.
Il documento allegato NON HA VALIDITA' FISCALE per i soggetti iva italiani, mentre ha validità (ai sensi R.M. 107/2001) per i soggetti iva appartenenti ai regimi fiscali particolari esonerati dall'obbligo della fatturazione elettronica, per consumatori finali e per i soggetti esteri non residenti fiscalmente in Italia.


Cordiali saluti
BRT S.p.A.

Dear Customer,
we are sending you a copy of electronic invoice, that has been sent to Inland Revenue Exchange System,  with the procedures laid down by the Law.
Please be informed that the attached document does not have fiscal validity for Italian vat subject, while it is valid (pursuant to R.M. 107/2001) for vat subject belonging to the particular vat regimes exempted from the obligation of electronic invoicing, for final consumers and for foreign subject not fiscally resident in Italy.


Best regards
BRT S.p.A.


Il presente messaggio è diretto esclusivamente al suo destinatario e può contenere informazioni di natura riservata. Chiunque lo abbia ricevuto per errore è pregato di darne notizia immediatamente al mittente e di distruggere la copia pervenutagli. Qualsiasi altro suo utilizzo è vietato.


This message is for the designated recipient only and may contain privileged, proprietary, or otherwise private information. If you have received it in error, please notify the sender immediately and delete the original. Any other use of the email by you is prohibited.

Malicious attachment distributed via "Inland Revenue Exchange System Email Virus" spam campaign:

Malicious attachment distributed through Inland Revenue Exchange System Email Virus spam campaign

Another malicious MS Excel doc distributed using this email spam campaign:

MS Excel document used to spread Ursnif trojan (2020-10-07)

Instant automatic malware removal: Manual threat removal might be a lengthy and complicated process that requires advanced computer skills. Malwarebytes is a professional automatic malware removal tool that is recommended to get rid of malware. Download it by clicking the button below:
▼ DOWNLOAD Malwarebytes By downloading any software listed on this website you agree to our Privacy Policy and Terms of Use. To use full-featured product, you have to purchase a license for Malwarebytes. 14 days free trial available.

Quick menu:

How to remove malware manually?

Manual malware removal is a complicated task - usually it is best to allow antivirus or anti-malware programs to do this automatically. To remove this malware we recommend using Malwarebytes for Windows. If you wish to remove malware manually, the first step is to identify the name of the malware that you are trying to remove. Here is an example of a suspicious program running on a user's computer:

malicious process running on user's computer sample

If you checked the list of programs running on your computer, for example, using task manager, and identified a program that looks suspicious, you should continue with these steps:

manual malware removal step 1Download a program called Autoruns. This program shows auto-start applications, Registry, and file system locations:

screenshot of autoruns application

manual malware removal step 2Restart your computer into Safe Mode:

Windows XP and Windows 7 users: Start your computer in Safe Mode. Click Start, click Shut Down, click Restart, click OK. During your computer start process, press the F8 key on your keyboard multiple times until you see the Windows Advanced Option menu, and then select Safe Mode with Networking from the list.

Safe Mode with Networking

Video showing how to start Windows 7 in "Safe Mode with Networking":

Windows 8 users: Start Windows 8 is Safe Mode with Networking - Go to Windows 8 Start Screen, type Advanced, in the search results select Settings. Click Advanced startup options, in the opened "General PC Settings" window, select Advanced startup. Click the "Restart now" button. Your computer will now restart into the "Advanced Startup options menu". Click the "Troubleshoot" button, and then click the "Advanced options" button. In the advanced option screen, click "Startup settings". Click the "Restart" button. Your PC will restart into the Startup Settings screen. Press F5 to boot in Safe Mode with Networking.

Windows 8 Safe Mode with networking

Video showing how to start Windows 8 in "Safe Mode with Networking":

Windows 10 users: Click the Windows logo and select the Power icon. In the opened menu click "Restart" while holding "Shift" button on your keyboard. In the "choose an option" window click on the "Troubleshoot", next select "Advanced options". In the advanced options menu select "Startup Settings" and click on the "Restart" button. In the following window you should click the "F5" button on your keyboard. This will restart your operating system in safe mode with networking.

windows 10 safe mode with networking

Video showing how to start Windows 10 in "Safe Mode with Networking":


manual malware removal step 3Extract the downloaded archive and run the Autoruns.exe file.

extract and run autoruns.exe

manual malware removal step 4In the Autoruns application, click "Options" at the top and uncheck "Hide Empty Locations" and "Hide Windows Entries" options. After this procedure, click the "Refresh" icon.

Click 'Options' at the top and uncheck 'Hide Empty Locations' and 'Hide Windows Entries' options

manual malware removal step 5Check the list provided by the Autoruns application and locate the malware file that you want to eliminate.

You should write down its full path and name. Note that some malware hides process names under legitimate Windows process names. At this stage, it is very important to avoid removing system files. After you locate the suspicious program you wish to remove, right click your mouse over its name and choose "Delete".

locate the malware file you want to remove

After removing the malware through the Autoruns application (this ensures that the malware will not run automatically on the next system startup), you should search for the malware name on your computer. Be sure to enable hidden files and folders before proceeding. If you find the filename of the malware, be sure to remove it.

searching for malware file on your computer

Reboot your computer in normal mode. Following these steps should remove any malware from your computer. Note that manual threat removal requires advanced computer skills. If you do not have these skills, leave malware removal to antivirus and anti-malware programs. These steps might not work with advanced malware infections. As always it is best to prevent infection than try to remove malware later. To keep your computer safe, install the latest operating system updates and use antivirus software.

To be sure your computer is free of malware infections, we recommend scanning it with Malwarebytes for Windows.

About the author:

Tomas Meskauskas

Tomas Meskauskas - expert security researcher, professional malware analyst.

I am passionate about computer security and technology. I have an experience of over 10 years working in various companies related to computer technical issue solving and Internet security. I have been working as an author and editor for since 2010. Follow me on Twitter and LinkedIn to stay informed about the latest online security threats. Contact Tomas Meskauskas.

PCrisk security portal is brought by a company RCS LT. Joined forces of security researchers help educate computer users about the latest online security threats. More information about the company RCS LT.

Our malware removal guides are free. However, if you want to support us you can send us a donation.

Malware activity

Global malware activity level today:

Medium threat activity

Increased attack rate of infections detected within the last 24 hours.

QR Code
Ursnif trojan QR code
A QR code (Quick Response Code) is a machine-readable code which stores URLs and other information. This code can be read using a camera on a smartphone or a tablet. Scan this QR code to have an easy access removal guide of Ursnif trojan on your mobile device.
We Recommend:

Get rid of Windows malware infections today:

Download Malwarebytes

Platform: Windows

Editors' Rating for Malwarebytes:
Editors ratingOutstanding!

[Back to Top]

To use full-featured product, you have to purchase a license for Malwarebytes. 14 days free trial available.