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Implementation of Law 23 December 2014, No. 190 – Communications for Spontaneous Compliance Promotion

  • Implementation of article 1, paragraphs 634 to 636, of law no. 190 of December 23, 2014
  • Communication for the promotion of spontaneous compliance with regards to subjects who have not filed their VAT declaration for the 2023 tax period
  • The tax agency uses electronic invoice data to verify VAT declarations for 2023
  • Information provided to taxpayers for evaluation of data accuracy
  • Communication sent to taxpayers via Certified Email containing relevant information
  • Communication can be accessed by taxpayers through the tax drawer on the tax agency’s website
  • Taxpayers can request information or report unknown elements to the tax agency through designated channels

Source: agenziaentrate.gov.it

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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