- The crimes of omitted payment of VAT and certified withholdings have been reformed by Legislative Decree 87/2024
- The threshold for punishment remains the same, but the crimes are punishable if payment is not made by December 31 of the following year
- Omitted VAT payment is considered a criminal offense if not paid by December 31, 2026
- The crime is not complete if there is a deferral of the notice of payment
- To avoid criminal risk, the payment notice must be delivered by September 30 of the following year
- Judicial orientation that a payment notice is not necessary for omitted payments is criticized
Source: eutekne.info
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.
