- The Italian Revenue Agency provides detailed clarifications on how to remedy omissive behaviors regarding the non-submission of VAT declarations and non-invoicing.
- The case study involves a company that provides services related to real estate auctions in Italy.
- The company has appointed a tax representative in Italy since April 2023.
- The company intends to pay administrative sanctions for non-invoicing and non-registration of taxable operations, as well as for non-communication of periodic VAT settlements and non-keeping of accounting records for VAT purposes.
- The company will also pay the amount of VAT and the due interests.
- The company has specific questions regarding the payment methods for both “B2C” and “B2B” supplies, considering that the agreed prices did not include VAT.
- The response from the Revenue Agency is preliminary.
Source: commercialistatelematico.com
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.
