Controls on VAT numbers requested for closure: penalties and horizontal offset ban

• The law on the budget for 2024 has strengthened measures to combat false or inactive VAT numbers.
• The effects of the controls on VAT numbers, as provided for in article 35, paragraph 15-bis.2 of DPR 633/72, also apply when the Tax Agency notifies a cessation order to a taxpayer who has requested closure in the previous 12 months.
• In case of closure of the VAT number under article 35, paragraph 15-bis.1 of DPR 633/72, if the taxpayer does not provide the necessary information to the Office, a ban on horizontal offsetting of taxes with other taxes or contributions comes into effect from the date of notification of the exclusion order.
• The exclusion applies regardless of the type and amount of credits, even if they are not related to the activity carried out with the VAT number subject to the order, and remains in force until the VAT number is officially ceased.
• If credits are offset in violation of the above, the F24 form is rejected and the rejection is communicated through the Tax Agency’s telematic services.
• The ban on offsetting after the automatic cessation of the VAT number is a new provision. The previous regulations on controls on taxpayers, as provided for in article 35, paragraphs 15-bis.1 and 15-bis.2 of DPR 633/72, did not include this provision.

Source: eutekne.info

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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