VAT notices from the Agency for Revenue and Business Crisis Assessment

The first letters from the Revenue Agency of unpaid VAT debts exceeding €5,000 relating to Lipes in the first quarter of 2022 are received by many companies, and the company will have to pay or assess a potential crisis situation. Here is the reason for these contacts and comments.

News first notes notesrevenue agency Regarding business with VAT credited exceeds €5,000 It sparked controversy among the operators of the order, resulting in a series of controversies regarding the appropriateness of such communications, the emphasis on the smallness of the debt limit, the inappropriateness of such activity by the agency at this historical moment, and the risks associated with the spread and strict application of legislation on work crisis.

Disagreements that are not secretly, in my opinion, wrongly defined, the main culprit at the Revenue Agency.

Specifically, these notices relate to Lipes sent by May 31 for the first quarter of 2022 for which declared debts are higher than actual payments of an amount equal to or greater than €5,000.00.

Lipe first quarter 2022 with unimplemented VAT payments for amounts equal to or more than 5,000 euros and related notices from the Revenue Agency


However, this debate It appears today without a basis or at any timeconsidering that the revenue agency simply applied to the letter a law that was approved last year.

The revenue agency itself was in fact obligated to issue an official press release yesterday, containing some clarification of its role in the case, just a law enforcement, as can be seen later, that precisely defines this fulfillment.

This is the official text of the press release:

Referring to some press articles published today, the agency specified Article 30 VI of Decree-Law No. 52 of 2021 (in fact, Decree-Law referenced by the Revenue Agency is No. 152, ed.) states that starting with the periodic VAT communications relating to the first quarter of 2022, the Revenue Agency will notify the taxpayer and oversight body (Council of Statutory Auditors , etc.), if any, omitted payments for tax in excess of €5,000 in order to allow companies to assess any recourse to a negotiated settlement with the aim of preventing a crisis.

Therefore, it is not an independent revenue agency initiative but rather an alert system for the company to intercept potential financial crises.”

Press release issued by the Revenue Agency regarding non-payment of value-added tax
A call to assess the potential business crisis caused by non-payment of VAT debt equal to or greater than €5000.00 and caused by Lipe sent for the first quarter of 2022. This is the main topic of the official press release published yesterday evening by the Revenue Agency and regarding the heated debate in the hours the last few.

Article 30 VI of Legislative Decree 152/2021 and the reports of qualified public creditors

The aforementioned article of Legislative Decree 152/2021, not 52 referred to in the Revenue Agency memorandum, expressly provides for the fulfillment of controversies, the establishment of For each public entity involved, the exact amount and effective datehowever, are particularly strict for the Revenue Agency with respect to the provisions of the INPS and the Revenue Agency for collection:

Article 30 Sens – Eligible Public Creditors Reports.

In effect since 01/01/2022 (see Law of 12/29/2021 N.233)

1 – The National Social Security Institute, the Revenue Agency and the Revenue Collection Agency shall submit reports to the entrepreneur and, where appropriate, to the supervisory body, in the person of the chairperson of the board of statutory auditors in the case of a collective body, by certified e-mail or, if this is not possible, by registered letter With a notification of the receipt sent to the address generated from the tax register:

…. Deleted….

b) For the Revenue Agency, the existence of an overdue and unpaid debt related to value added tax, resulting from reporting periodic settlement data referred to in Article 21 bis of the legislative decree issued on May 31, 2010, No. 78, converted, with some modifications, by the law of July 30, 2010, No. 122, above the amount of 5,000 euros;

…. Deleted….

2 – The reports referred to in paragraph 1 are sent as follows:

a) by the Revenue Agency, within sixty days of the deadline for submission of communications referred to in Article 21 bis of the Legislative Decree of May 31, 2010, n. 78, converted, with some modifications, by the law of July 30, 2010, No. 122;

…. Deleted….

4- The provisions of this Article shall apply to:

…. Deleted….

b) for the Revenue Agency, in respect of payables arising from periodic communications relating to the first quarter of 2022; ….

Everyone can see the anomalies in this arrangement, looking atThe current financial situation of many companies involvedwhich is struggling with a reboot mired by the energy crisis and inflation that has reached 8% (a number that hasn’t been very high since the 1980s).

A patchwork of rules about a business crisis that doesn’t seem to grasp the peculiarities and small size of companies that underlie our entrepreneurial fabric.

I wonder where are those who add fuel to the fire todayprimarily parliamentarians, many of whom are tax specialists, when this item was discussed in parliamentary committees and halls.

There is still time to step in…


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