Electronic invoices, electronic consideration and electronic payments: the data matching carried out by the Italian tax authorities

• The Italian Tax Authorities have implemented measures to provide taxpayers with information on monthly electronic payments received and the total amount of electronic invoices and consideration.
• If there is a discrepancy between these two amounts, the authorities will communicate with the taxpayers.
• This is part of the authorities’ efforts to encourage compliance and voluntary declaration of taxable bases.
• Taxpayers can report any unknown elements or proceed with voluntary disclosure upon receiving these communications.
• Monitoring electronic invoices and consideration is becoming increasingly important.

Source PwC

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• See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological

• Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE

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