- The 2026 Budget Law introduced a new automated VAT settlement procedure for omitted declarations, using digital data already held by tax authorities.
- The aim is to recover tax revenue more efficiently, avoiding lengthy traditional assessment processes.
- The new rules raise critical issues and open questions regarding their implementation and impact.
Source: commercialistatelematico.com
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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