New control on non-taxable VAT invoices in case of invalidated letter of intent

• Starting from February 1, 2024, a specific control will be introduced by the Interchange System.
• The control will determine the rejection of the electronic invoice if the “other management data” field shows an invalid declaration of intent.
• According to the 2021 Budget Law, if irregularities are found in the checks on frequent exporters, they will be prohibited from issuing new declarations of intent through the telematic channels of the Revenue Agency.
• If an invalidated declaration of intent protocol number is indicated in the electronic invoice, the Interchange System will prevent the issuance of the invoice with the non-taxable title.

Source: ipsoa.it

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.

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