The guidance promotes spontaneous compliance regarding VAT declarations for the tax year 2022. The document specifies that the Italian Revenue Agency will use electronic invoice data and information on sales and services to identify taxpayers who failed to submit their VAT declaration or submitted it without completing the VE section or with active operations declared below 1000 euros. The document also explains the procedures for providing taxpayers with relevant information, allowing them to rectify errors or omissions and benefit from reduced penalties. It addresses data protection and outlines the role of the Italian Revenue Agency and the Guardia di Finanza in handling the information.
Source: agenziaentrate.gov.it
