Notification for Spontaneous Compliance Promotion: VAT Declaration Discrepancies for 2022 Tax Period

• Implementation of specific law articles for promoting voluntary compliance among VAT holders
• Differences identified between VAT declaration data for 2022 and electronically transmitted VAT operations
• The Revenue Agency provides information to specific VAT taxpayers
• Information includes comparison of electronic invoice data, daily receipts, and annual VAT declaration
• Anomalies in declarations for the 2022 tax period are identified
• Taxpayers can review and provide additional information to justify anomalies
• Communication includes taxpayer details, communication ID, tax year, and total VAT operations
• Methods for consulting detailed anomaly information and correcting errors are provided
• Taxpayers can regularize errors and 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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