On June 12, 2024, the Italian Revenue Agency (Agenzia delle Entrate) outlined new procedures for addressing non-submission of VAT returns for the 2023 tax period. The agency will use electronic invoices and daily transaction records to identify potential non-compliance, such as not filing a VAT return, incomplete forms, or declared operations below €1,000.
Taxpayers and the Guardia di Finanza will be notified through PEC (certified email) with relevant information to correct any errors within 90 days of the original deadline, using a self-correction procedure (ravvedimento operoso). This can be done even if inspections or administrative checks have already started, unless formal notifications of sanctions or irregularities have been issued.
The provision also includes ways for taxpayers to request additional information or communicate any previously unknown facts to the Revenue Agency.
Source: ipsoa.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.
