- Implementation of article 1, paragraphs 634 to 636, of law 23 December 2014, no. 190
- Communication for promoting voluntary compliance for VAT holders with discrepancies in VAT data for tax year 2021
- The Director of the Agency orders the provision of information to specific VAT taxpayers for evaluating data correctness
- Information includes data from electronic invoices, daily electronic records, and annual VAT declaration for 2021
- Taxpayers can provide unknown facts to justify anomalies
- Details in communications include taxpayer details, communication ID, tax year, and total transmitted IVA operations
- Taxpayers can request information, report unknown elements, and rectify errors to benefit from reduced penalties
Source: agenziaentrate.gov.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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