Italy Suspends Tax Assessments Due to Coronavirus – What will be the impact on VAT receivables?

Source Orbitax

Source Agenzia Entrate

Coronavirus: Director Ruffini’s directive. Stop tax assessments and checks

The liquidation, control, assessment, access, inspections and verifications, collection and tax litigation activities by the Revenue Agency offices are suspended unless they are about to expire (or suspended on the basis of express regulatory provisions). This is a summary of one of the provisions contained in the directive signed by the Director-General of Revenue, Ernesto Maria Ruffini, following the Dpcm of 11 March 2020 for the fight against the spread of Coronavirus.

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