- Implementation of article 1, paragraphs 634 to 636, of law December 23, 2014, no. 190
- Communication for promoting voluntary compliance with VAT holders
- Providing information to taxpayers regarding discrepancies in VAT data for 2021
- Availability of specific taxpayer information for VAT subjects
- Comparison of electronic invoice data, daily electronic receipts, and annual VAT declaration
- Taxpayer can provide unknown elements to justify discrepancies
- Details in communications include taxpayer details, communication ID, tax year, and more
- Taxpayer can request information, report unknown elements, and rectify errors with reduced penalties
- Agency of Revenue provides information to taxpayers through communication
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.
