From revenue call compliance and instructions on how to cure

2022 VAT return omitted: a call from the Revenue Agency for compliance and guidance on how to handle or request information on anomalies found. Correspondence is sent on the basis of data available to the financial department. Details are in the July 5, 2022 ruling.

VAT return omitted? Remember to comply and provide guidance on how to fix it Do yourevenue agency By sending a specific Communications Which, on the basis of available data, report anomaly on commitments related to 2021.

There are two ways for those who receive the letter from the Finance Department:

  • Request information or report any itemsunknown facts and circumstances;
  • Organizing errors or omissions and making use of them Sanctions relief Set out in offenses, by submitting the permit by Deadline July 29 2022.

Instructions in Referee 263062 dated 5 July 2022.

Deleting a VAT return, how is it treated? Communications received from Inland Revenue

The alert about not filing a VAT return or VE Part 2021 derives fromdata analysis Electronic invoices and data related to the sale of goods and the provision of services executed and received to and from subjects not located in the territory of the State and daily fee Transferred by taxpayers subject to value added tax.

Revenue Agency sends taxpayers a Contact to report anomalies It provides a series of useful information to check for discrepancies.

Notices to interested parties digital home I Available for consultation also from “tax lover” It is available on the Revenue Agency portal and contains the following data:

  • tax code, name / name and name of the taxpayer;
  • Identification Number contact date, contract code and tax period;
  • In case Failure to file a value-added tax return Within the specified conditions, the date of processing the connection;
  • If the permit is submitted without VE . frameThe date and electronic protocol for the VAT return sent for the 2021 tax period.

Return of deleted VAT: instructions on how to remedy in case of contact from AdE

who receives Contact from the revenue agency On the VAT return omitted or on The fifth part is not presented For 2021, there are two ways to proceed:

  • Request more information or report any Elements, facts and circumstances which the financial management is not aware of;
  • Instead, put yourself In order by the July 29 deadline.

Errors or omissions can be settled by sending VAT return within 90 days From April 30, 2022Normal deadline for submission. The Penalties The receivable can be paid by taking advantage of active repentance.

Similarly, the Revenue Agency reports:

“Taxpayers who have filed a VAT return relating to the 2021 tax period without a VE part may settle any errors or omissions that may have been made in accordance with the procedures set forth in Article 13, paragraph 1.a-bis) of the Legislative Decree December 18, 1997, n 472 beneficiaries of sanctions relief due to the time elapsed for committing the same violations.”.

All details are given in the full text of the program Provide No. 263062 on July 5, 2022.

Revenue Agency – Provide No. 263062 dated July 5, 2022
Application of Article 1, paragraphs 634 to 636, of Law No. 190 – Communication to promote automatic fulfillment of subjects for which a VAT return has not been filed or submitted without filling out the VE Part.

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