VAT Numbersnew ones on the way tax audits which this time will concern the anomaly ONE.
To define the specific criteria that will guide the development and submission phase of the compliance letters and the provision of the Revenue Agency of the July 1, 2024.
At the centre of the tax authorities’ controls is the application of ISA for tax periods from 2020 to 2022 and they are specifically 25 types of anomalies identified, from serious and repeated inconsistencies in warehouse management to the failure to use pre-calculated data for VAT number holders with a score equal to or greater than 8.
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VAT Numbers, New Tax Controls Underway: Compliance Letters on ISAs Coming Soon
They will be made available within the Tax drawer the compliance letters addressed to VAT holders in case of ISA related anomalies.
The season of checks outlined by the Revenue Agency with the provision of 1 July 2024 will concern in detail the tax periods 2020, 2021 and 2022, with the ultimate aim of implementing Forms of communication between the tax authorities and taxpayers that they act as an incentive to fulfill tax obligations and to regularize errors or omissions.
The compliance letters will be made available to VAT holders within the Revenue Agency portal and will also be available for consultation by intermediaries responsible for transmitting the declarations.
A specific notice will also be delivered via PEC or ordinary emailin case of registration of your contacts.
This is the specific information relating to the communication flow between tax authorities and VAT numbers.
The rules to be considered do not change answer to the missive of the Revenue Agency: through the appropriate free software made available it will be possible to provide clarifications and specifications. The regularization of any errors and omissions committed may take place by benefiting from the reduction of sanctions by applying the voluntary disclosure procedure.
- Revenue Agency – ISA anomalies provision of 1 July 2024
- The text of the Revenue Agency provision that defines the rules and criteria for sending compliance letters
VAT numbers, from warehouse management to failure to use pre-calculated data: ISA anomalies at the centre of new controls
What specifically will be the elements that will trigger the tax authorities’ checks? The following is detailed point by point: technical specification attached to the provision of 1 July, which identifies the Anomaly types for ISA data in relation to the three-year period under consideration.
- Type 1 – Companies with serious and repeated inconsistencies in warehouse management
- Type 2 – Subjects who have forced consistency checks between models for the communication of data relevant for the purposes of the application of ISA and INCOME 2023
- Type 3 – Individuals who have excluded themselves from the application of the ISA for the three-year period 2020-2022 by indicating INCOME in the form “Period of non-normal performance of the activity”
- Type 4 – Service or trade companies that have indicated the value of closing inventories relating to works, supplies and services lasting more than one year
- Type 5 – Companies with inconsistency between the ISA presented and the data indicated for the purposes of its application
- Type 6 – Subjects with inconsistency between the ISA presented and the accounting data table compiled for the purposes of applying the ISA
- Type 7 – Companies with inconsistency between the ISA presented and the specific elements of the declared activity
- Type 8 – Correspondence of the condition of “Employee” with the model of Single Certification
- Type 9 – Correspondence of the condition of “Pensioned” with the model of Single Certification
- Type 10 – Correspondence of declared compensation with the model Single Certification
- Type 11 – Correspondence of the total number of assignments with the Single Certification model
- Type 12 – Correspondence of other declared income and positive components with the real estate rental fees deduced from the RLI model
- Type 13 – Individuals who have excluded themselves from the application of ISA for the 2022 tax period by indicating the reason for exclusion “1 – Start of business during the tax period” in the 2023 INCOME model despite having started the activity previously
- Type 14 – Individuals who have excluded themselves from the application of the ISA for two years in the three-year tax period 2020 – 2022, indicating the reason for exclusion “1 – Start of business during the tax period” in the INCOME model
- Type 15 – Individuals who have excluded themselves from the application of the ISA for two years in the three-year tax period 2020 – 2022, indicating the reason for exclusion “2 Cessation of activity during the tax period” in the INCOME model
- Type 16 – Subjects who have excluded from the application of the ISA for the 2022 tax period indicating the reason for exclusion “3 – Amount of declared revenues referred to in Article 85, paragraph 1, excluding those referred to in letters c), d) and e) or compensation referred to in Article 54, paragraph 1, of the TUIR, exceeding 5,164,569 euros” in the 2023 INCOME model despite having declared in 2023 INCOME revenues lower than this threshold
- Type 17 – Individuals who have excluded themselves from the application of ISA for the 2022 tax period by indicating the reason for exclusion “8 – Non-commercial third sector entities that opt for the flat-rate determination of business income pursuant to art. 80 of Legislative Decree no. 117 of 3 July 2017” in the 2023 INCOME model in the presence of an authorization procedure by the European Commission that has not been completed
- Type 18 – Individuals who have excluded themselves from the application of ISA for the 2022 tax period by indicating the reason for exclusion “9 – Voluntary organizations and social promotion associations that apply the flat-rate regime pursuant to art. of Legislative Decree no. 117 of 3 July 2017” in the 2023 INCOME model in the presence of an authorization procedure by the European Commission that has not been completed
- Type 19 – Individuals who have excluded themselves from the application of ISA for the 2022 tax period by indicating the reason for exclusion “10 – Social enterprises referred to in Legislative Decree no. 112 of 3 July 2017” in the 2023 INCOME model in the presence of an authorization procedure by the European Commission that has not been completed
- Type 20 – Individuals who have excluded themselves from the application of ISA for the 2022 tax period by indicating the reason for exclusion “15 – Individuals who have opened a VAT number starting from 1 January 2021” in the 2023 INCOME model despite having started the activity previously
- Type 21 – Construction sector companies with inconsistency between the value of purchases of services provided by subcontractors in the construction sector (art. 17, paragraph 6, letter a) declared in the 2023 VAT model and the costs for purchases of raw materials, supplies, semi-finished products and goods and for the production of services declared in the ISA
- Type 22 – Companies with ISA elementary indicator “Incidence of depreciation” anomalous in the three-year period 2020-2022
- Type 23 – Self-employed with ISA elementary indicator “Incidence of depreciation” anomalous in the three-year tax period 2020-2022
- Type 24 – Companies of the construction sector with inconsistency in the value of the final inventories relating to works, supplies and services lasting more than one year as per art. 93, paragraph 5, of the TUIR declared in the ISA 2023 models
- Type 25 – Subjects with score equal to or higher than 8 That they did not use the pre-calculated data made available in the tax drawer
As specified by the Revenue Agency, in the case of taxpayers affected by more than one anomaly, a communication is expected to be processed with a maximum of three anomalies most at risk found.
- ISA 2020-2022 Anomalies: The 25 Types Identified by the Revenue Agency
- Annex 1 to the provision of 1 July 2024
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