The Italian Revenue Agency (Agenzia delle Entrate) will issue communications to taxpayers and the Financial Police regarding detected anomalies between electronically transmitted transaction data (e-invoices, receipts) and the 2023 annual VAT declarations. This action, announced via provision n. 369141, aims to enable taxpayers to explain discrepancies or correct their tax position using voluntary disclosure procedures. The information highlights four specific areas of concern: discrepancies in reverse charge operations, the total sum of taxable active operations, the total sum of reverse charge passive operations, and active or passive reverse charge operations missing from the declaration. These communications will be delivered to the taxpayer’s digital address and available in their “Tax Drawer” and the “Invoices and Receipts” web interface.
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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