Tax Agency to Send 2022 VAT Declaration Anomaly Notices to Taxpayers via Digital Channels

• The Italian Revenue Agency will provide communications about anomalies in the 2022 VAT declaration.
• These communications will be sent to the taxpayer’s digital address and available in the tax drawer and the web interface for invoices and receipts.
• The communications will highlight taxable and reverse charge operations from the 2022 VAT declaration.
• They will include the total operations transmitted electronically under specific legislative provisions.
• The communications will identify discrepancies in taxable and reverse charge operations not reported in the VAT declaration.
• They will provide identifying data of clients and suppliers and the amounts of taxable and reverse charge operations.
• The information is also available to the Guardia di Finanza through digital tools.
• Taxpayers can request information or report unknown elements through an intermediary.
• Errors or omissions can be corrected through a specific legal provision.

Source: eutekne.info

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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