The Legislative Decree No. 87 of 2024 modifies the system of administrative sanctions, particularly concerning VAT violations. The main points are:
1. Failure to submit annual VAT return:
– The sanction is now fixed at 120% of the amount of tax due.
– Previously, the sanction ranged between 120% and 240%.
2. The text mentions changes also regarding:
– Unfaithful declarations
– Violations of documentation obligations
– Registration and identification of VAT-liable operations
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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