Revenue controls on 2021 declarations are underway

Revenue controls on 2021 declarations are underway
Revenue controls on 2021 declarations are underway

VAT numbers, at the start i checks by the Revenue Agency: le compliance letters relating to the failure to submit the VAT return 2021 or of framework VE.

The Announcements are contained in the provision of 30 June 2021, which marks the start of the collaboration operation between taxpayers and taxpayers. The compliance letters relating to VAT declaration they will be sent to the taxpayer’s digital home and made available in the tax drawer.

There will be time until July 29, 2021 to comply: the omitted VAT return can be sent within 90 days of the ordinary deadline of April 30. Longer times in the event of failure to fill in part VE.

VAT numbers, incoming compliance letters: revenue checks on 2021 returns are underway

The compliance letters are the first step of checks carried out by the Revenue Agency. The letter from the Inland Revenue will be delivered to the digital home of the VAT number holder and the same will also be loaded into the Tax Drawer.

Who are the recipients of the letters from the tax authorities? The details come from the provision published on 30 June 2021.

The VAT compliance transaction will affect professionals and companies that have not submitted the annual return for 2020 or that, despite having submitted it, have not completed part VE (active transactions).

More specifically, the Revenue Agency selected the recipients of the compliance letters crossing the data of electronic invoices, of daily fees andsterometer, with those relating precisely to the VAT return 2021. In case of inconsistencies, it will be necessary to provide explanations to the Tax Authority and regularize one’s position.

Revenue Agency – provision of 30 June 2021
Implementation of article 1, paragraphs 634 to 636, of law no. 190 – Communication for the promotion of spontaneous fulfillment towards the subjects for whom the VAT return is not presented or the presentation of the same without filling in part VE

VAT declaration omitted, there is time until July 29, 2021 for sending: what to do if you receive the letter from the Inland Revenue

The taxpayer is allowed to explain your why. Whoever receives the compliance letter from the Revenue Agency may request information or report elements, facts and circumstances that justify their position.

In case of violations, it will be necessary instead regularize.

There are two ways:

  • who has not failed to present the VAT return 2021 will be able send it within 90 days of April 30th, and therefore by July 29, paying the reduced penalty with active repentance;
  • those who have submitted the 2021 VAT return but have not completed part VE will be able to regularize errors or omissions within the expiry of the assessment deadlines, always benefiting from the active repentance of sanctions.

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