- The Italian Revenue Agency has approved the technical specifications for the electronic transmission of data in the annual VAT declaration for 2024.
- The attachment to the measure of January 26, 2024 establishes the content and technical specifications to be adopted for the electronic transmission of VAT data for the year 2023.
- Taxpayers who are required to submit the declaration directly are responsible for sending the data electronically to the Revenue Agency.
- Intermediaries who are authorized to transmit data electronically are also required to follow the specified technical requirements.
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.