PEC from the Revenue Agency is coming

L’Revenue Agencywith the provision of 3 July. Consequently, announces the sending of communications via pec To report any anomalies on VAT declarations. The alarm signals come from the controls on data of invoices and fees.

In the event of anomalies. the financial administration writes to taxpayers to invite them to put themselves in order, paying reduced penaltiesor to provide elements to support their position.

PEC from the Revenue Agency is coming: under the lens of invoices. fees and VAT declaration

The PEC of the Revenue Agency start in the presence of Electronic invoices and fees that bring out the possibility that one of the following cases occurred:

• failure to present pec revenue agency coming the VAT declaration for the tax period 2024;
• Presentation with anomalies:
  • Without picture ve;
  • With active operations declared for an amount of less than 1,000 euros, less than the amount of the relevant sales for VAT purposes made in the same tax period:
  • Without the VJ framework against invoices received under the reversal regime (reverse charge).

In communications. that theRevenue Agency It also provides in the tax drawer Available on the online portal, recipients and recipients find the following data:

• Tax code, denomination, surname and name of the taxpayer;
• identification number and date of communication, act and period code
• tax;
• date and electronic protocol of the VAT declaration transmitted for the 2024 tax period;
• date of processing of communication in the event of failure to submit the VAT declaration within the prescribed terms.

Furthermore. the taxpayers are also indicated instructions to be followed to request information pec revenue agency coming or report to the Revenue Agency any elements, facts and circumstances not known by the Financial Administration which may be relevant and the Method to follow To regularize errors or omissions and benefit from reduction of sanctions.

PEC on invoices. fees from the Revenue Agency: how to get in order

In summary, who receives one PEC from the Revenue Agency on any inconsistencies that derive from data of invoices and fees can act in two ways:

• provide new data to the Revenue Agency such as to justify the anomalies;
• get in order, following the indications.

Who did not present the VAT declaration It can do so by July 29. 90 days from the ordinary deadline of April 30, with the payment of the major taxes, interest and penalties to a reduced extent, as required by the industrious repentance.

The supplementary declarationon the other hand. it can pec revenue agency coming be used to correct errors or omissions by also paying the major taxes, interest and penalties in a reduced way.

“This behavior may be placed regardless of the fact that the violation has already been found. that accesses, inspections, checks or other administrative control activities have started, of which the interested parties have had formal knowledge, except for the notification of an act of liquidation, of impositioning the sanctions or, in general, of assessment, as well as the receipt of communications of irregularities (…) and the results of the formal control (…).

Explains the Revenue Agency in the provision of 3 July.

Revenue Agency – provision of 3 July 2025

Letters from the Revenue Agency on VAT declarations to be submitted or submitted