Taxation, 55,000 letters for taxpayers to recover VAT

The Inland Revenue has sent 55 thousand letters of reminder to taxpayers who have not yet regularized their VAT position. To receive the notice, which invites to present the communication by April 30, deadline for the annual VAT declaration, paying the penalties for omitted sending and any VAT due, as well as penalties and interests, are companies, professionals and self-employed workers, who have issued invoices in digital XML format, but who have not submitted the communication of periodic VAT payment, relating to the first and second quarter of 2019. And that they did not pay the tax.

For those who regularize their position immediately, they will be entitled to a discount: the tax payer will see a discount applied on the fine that will be as high as before will be speedy in fulfillment (the so-called "compliance" tool that from 2015 serves to combat evasion ), according to the rules of active repentance.

As reported by the Sole 24 Ore on Monday, the Revenue analysis focused on the documents sent to the Interchange System (the "postman" of the tax office that delivers electronic invoices) until June 30 of this year. Under the lens of the tax authorities, even those who presented the esterometer to document operations with foreign subjects (for which a paper bill is still admitted) is also finished. For the moment the Tax Authority has limited itself to checking whether the liquidation notice has been transmitted or not. But then he will also check who communicated it, to ascertain the consistency with the data included in the invoices.

Through spontaneous fulfillment the objective is the € 1.5 billion recovery (€ 1.4 billion for the following two years). Although, as the Agency itself writes in the letter, most of the taxpayers, 98%, announced the liquidation. These communications are therefore addressed to a minority of subjects, which among other things are not always required to send. However, the Inland Revenue is planning to send one million and 800 thousand letters to ask taxpayers to come into compliance with VAT.