Accounting records custodian, the form is ready to communicate the termination of the assignment online

Custodian of accounting recordsthe termination of office you communicate online.

L’Revenue Agency implements a new piece of the compliance reform, with the provision of 17 April 2024 which provides the model and instructions to communicate the termination of office by the former custodians of books, registers, writings and accounting documents.

In case of failure to communicate by the taxpayer, the professional will then be able to send the online form to the Revenue Agency. The change applies to terminations of positions that have occurred from 13 January 2024but to start we are waiting for the launch of the specific web procedure.

Accounting records custodian, the form is ready to communicate the termination of the assignment online

It was article 4 of legislative decree no. 1/2024 to provide, with the new paragraph 3-bis, article 35 of Presidential Decree no. 633/1972, which in case of change in location in which they are kept and preserved books, registers, records and other accounting documents following the termination of officethe professional depository can communicate it to the Revenue Agency electronically.

The change, applicable in the event of non-compliance by the taxpayer, takes effect from the date of entry into force of the rule and therefore from 13 January 2024.

In any case, the communication may be transmitted by the former custodian once after the deadline of 30 days required for sending by the taxpayer and, in any case, the professional must first notify the customer depositor via certified email (PEC) or registered letter with return receipt.

These are some of the details contained in the instructions for completing the form published by the Revenue Agency on 17 April 2024.

The communication may be transmitted exclusively in electronic mode and through the procedure that will be made available on the portal.

The certifications relating to the termination of the assignment will be made available to the custodian and the customer in the respective reserved areas of the Agency website.

There date of issue of the certificate will coincide with the one from which the place of conservation of books, registers, records and accounting documents will effectively coincide with the domicile of the taxpayer.

Revenue Agency – provision of 17 April 2024

Approval of the form for the communication of termination of the role of custodian of books, registers, records and documents referred to in article 35, paragraph 3-bis, of the decree of the President of the Republic of 26 October 1972, n. 633

Notice of termination of custodians – instructions

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Notice of termination of custodians – form

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Termination of the role of custodian of accounting books and records, communication on standby awaiting the web procedure

The implementation of the innovation envisaged in the context of the simplification of tax obligations remains suspended for the moment.

Although the Revenue Agency has published the model and instructions for the communication of termination of the role of custodian of books, registers, writings and documents, At the moment there is no specific web procedure.

As stated in the provision of 17 April, the date from which the service for electronic submission will be available will be made known with a specific notice. From that moment it will also be possible to send termination communications received from 13 January 2024.