How to remedy the debts that emerged from the automated checks on tax returns by paying the due without penalties: here are the instructions of the Inland Revenue.
the VAT numbers who have undergone a reduction in turnover because of Covid in 2020 they can join the facilitated definition of the sums due to the tax authorities in 2017 and 2018. The Revenue Agency implements the anti Covid rules provided for by law decree 41/2021, which makes it possible to remedy the irregularities that emerged as a result of the controls automated on tax returns. In practice, the amount due is paid in full, without the application of penalties. The indications are contained in the provision of 18 October 2021.
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This is a benefit that can be used by VAT numbers which in 2020 suffered a decrease in turnover greater than 30% compared to the previous tax year. For those who do not present the VAT declaration instead of the turnover, the amount of revenues and fees resulting from the tax returns submitted for the tax years 2019 and 2020.
- For the 2017 tax period, the definition applies to communications processed by 31 December 2020, not sent due to the suspension ordered byArticle 157 of Law Decree 34/2020.
- For the 2018 tax period, the definition applies to communications processed by 31 December 2021.
To adhere to this facilitated definition, the taxpayer pays the amount due without penalties and additional sums, by submitting aself-declaration which certifies i requirements required and compliance with the limits on state aid provided for by EU legislation. If thegood-natured notice with the facilitated settlement proposal not received in time to meet the deadline of 31 December 2021, the self-declaration can be submitted by the end of the month following that in which the payment of the sums due or of the first installment is made.
We remind you that the sums subject to facilitated definition can be paid in a single solution or in installments (eight quarterly installments, or twenty quarterly installments for sums exceeding 5 thousand euros).
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