Incoming letters from the Revenue Agency: to whom and how to comply with the tax authorities

A new wave of letters of compliance by theRevenue Agency. After comparing the data of the electronic invoices received, the Tax Administration is warning taxpayers who have not sent the VAT return for 2021or they transmitted it without part VE.

In the good-natured notices the Agency provides the recipients with the instructions to comply with the tax authorities: there is time until July 29 to send the late model.

Letter from the Revenue Agency for failure to return VAT: how to comply

With the provision of 5 July 2022 the Revenue Agency establishes the methods by which they are made available to taxpayers and the Finance Police information that can be deduced from electronic invoices (such as the sale of goods and services rendered and received, from and to permanent persons abroad, and the daily payments transmitted).

From this information, the Agency found some anomalies, which indicate the possible omitted VAT return or part VE, hence the sending of the letters of compliance, or spontaneous compliance. In the provision of 5 July, the Inland Revenues provide the recipient of the amicable notices with the data necessary to present the declaration omitted within 90 days from the deadline for its transmission (the original deadline was April 30): to comply and pay fewer penalties thanks to active repentance, therefore, there is time until July 29.

The facilitated procedure also covers cases in which the violation has already been ascertained or access, inspections, verifications or other administrative control activities have begun, of which the interested parties have had formal knowledge.

Amenable notices from the Agency: what the recipient can do

In addition to submitting the return by 29 July, the taxpayer can:

  • request to the Revenue Agency further information related to its position;
  • communicate unknown elements to the tax authorities useful to justify the violations that emerged from the comparison between electronic invoices and taxpayer declarations.

In any case, the recipients of the report can also consult the communications received within their fiscal drawer and the Invoices and Remuneration web interface.

Those excluded from the facilitated procedure

The provision of 5 July also specifies the cases in which taxpayers cannot take advantage of the facilitated procedure.

The facilitated procedure cannot be applied if:

  • the liquidation deed has already been notified;
  • if the acts of imposition of sanctions or, in general, of assessment have been notified;
  • if the communication of irregularities found following the results of the formal and automated checks carried out by the Agency has already been delivered.

All the details in the provision of the Revenue Agency of 5 July.

pdf 39070
Provision AdE n. 263062 of 5 July 2022
Implementation of article 1, paragraphs 634 to 636, of law no. 190 – Communication for the promotion of the spontaneous fulfillment towards the subjects for whom the VAT return is not presented or the presentation of the same without filling in part VE.

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Incoming letters from the Revenue Agency: to whom and how to comply with the tax authorities


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