Entrate agency, burst checks: how to get in order

With a provision dated 3 July, theRevenue Agency announced the sending of communications via PEC to taxpayers to report any anomalies found in declarations Ivabased on the cross -checks between the data of electronic invoices and those of the fees.

In the event of irregularities. However, the Financial Administration invites the interested parties to put themselves in order, taking advantage of the reduced penalties provided for by the active repentance, or to provide clarifications and documentation useful to justify their position. Furthermore,

Which anomalies are reported? – Entrate agency, burst checks: how

PECs are sent in the presence of deviations or shortcomings detected in the data transmittedin particular in the following cases:

• failure to submit the VAT declaration for the tax period 2024. Furthermore,
• Presentation of the declaration with anomalies.

For the latter. Moreover, the agency specifies, we mean: the absence of the VE entrate agency, burst checks: how framework, active operations declared for an amount less than 1,000 eurosinconsistent with the transfers recorded for VAT purposes in the same period and the failure to compile the VJ framework in the presence of invoices received with the Reverse Charge mechanism.

What do communications contain? – Entrate agency, burst checks: how

Communications. Furthermore, also available in tax drawer On the portal of the Revenue Agency, they include:

• identification data of the taxpayer (tax code, denomination or name and surname);
• number, date and code of the deed, and reference tax period;
• date and electronic protocol of the VAT declaration transmitted (if present);
• date of processing of communication, in the event of failure to transmit the declaration within the terms.

In addition. instructions are provided for:

• request clarifications from the Revenue Agency;
• communicate elements or circumstances not known to the administration, which can justify the anomalies detected;
• regularize your position benefiting from the reduction of entrate agency, burst checks: how sanctions.

How to get in order

Those who receive a PEC can choose whether to transmit data. documentation that justify the inconsistencies detected, or correct any errors or omissions following the methods indicated in the communication. In particular. those who have not yet sent the VAT declaration relating to 2024 have time until 29 July to do so, within 90 days from the ordinary deadline of April 30th. It is possible to take advantage of the industrious repentance. which allows you to pay taxes, interests and penalties to a reduced extent.

The supplementary declaration. on the other hand, can be used to correct errors or omissions by also paying the greatest taxes, interest and penalties to a reduced extent. Explains the Revenue Agency in the provision of 3 July:

This behavior may be placed regardless of the fact that the violation has already been found. that accesses, inspections, checks entrate agency, burst checks: how or other administrative control activities have begun, of which the interested parties have had formal knowledge, except for the notification of an act of liquidation, for the imposition of the sanctions or, in general, of assessment, as well as the receipt of communications of irregularities and the results of formal control.

More. more checks in the future

The intensification of the controls of the Revenue Agency is part of a wider process of digitization and automation of the Italian tax system. The goal is twofold: on the one hand. contrast the evasion in a more effective way, on the other make the checks less invasive for taxpayers who operate in compliance with the rules.

The adoption of new technologies today allows to intercept with greater precision any risk situations. reducing errors and optimizing the use of resources. The tax authorities of the future therefore aims at an increasingly preventive. predictive entrate agency, burst checks: how approach, overcoming exclusively repressive logic in favor of a system capable of anticipating anomalies and intervening in a targeted way.