- The Italian Revenue Agency has issued rules for anomaly notices related to the 2026 VAT return for 2025, using e-invoice and daily receipt data.
- It will check for missing VAT returns, returns without the VE section, returns showing active transactions up to €1,000 that are lower than actual taxable sales, and returns missing the VJ section despite reverse-charge invoices.
- Notices will be sent by certified email (PEC) and made available in the taxpayer’s tax account and the “Invoices and Receipts” portal.
- Taxpayers who failed to file can still file within 90 days from April 30, 2026 and pay taxes, interest, and reduced penalties.
- Taxpayers who filed but made errors can submit an amended return and also benefit from reduced penalties under the tax regularization rules.
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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