- The Italian Revenue Agency issued guidelines for providing VAT taxpayers with information on anomalies in the 2025 VAT declaration for 2024.
- Anomalies will be based on electronic invoices and daily receipts.
- Issues include failure to submit the declaration, incomplete model submission, or declared operations below 1,000 euros.
- Missing VJ section in the declaration for reverse charge invoices will also be flagged.
- Notifications will be sent via PEC and available in the taxpayer’s reserved area online.
- Taxpayers can request information or report unknown elements to the Agency.
- To regularize their position, those who did not submit can do so within 90 days from April 30, 2025, with reduced penalties.
- Those who submitted can correct errors with an integrative declaration and pay reduced penalties.
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.
