Communication for Spontaneous Compliance Promotion in VAT Declarations for 2021 Tax Year

• Implementation of article 1, paragraphs 634 to 636, of law December 23, 2014, no. 190
• Communication for promoting voluntary compliance with VAT holders
• Providing information to taxpayers regarding discrepancies in VAT data for 2021
• Availability of specific taxpayer information for VAT subjects
• Comparison of electronic invoice data, daily electronic receipts, and annual VAT declaration
• Taxpayer can provide unknown elements to justify discrepancies
• Details in communications include taxpayer details, communication ID, tax year, and more
• Taxpayer can request information, report unknown elements, and rectify errors with reduced penalties
• Agency of Revenue provides information to taxpayers through communication

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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