By 2 May, taxpayers must submit the annual VAT returns referring to 2022. Once this deadline has expired, you have the option of enjoying the late return, if you provide for the fulfillment in the 90 days following the deadline: with this, the return returns to be “regular” by paying a minimum fine (25 euros) thanks to the rules on active repentance. After 90 days, the declaration becomes “omitted”, with no possibility of regularization. In this regard, it is important to understand the date from which to start the 90-day deadline: is it the ordinary deadline (April 30) or the effective deadline for this year (May 2)?
Source: ipsoa.it
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