In the long circular of last June 25 (539 pages), theRevenue Agency pays a lot of attention to the traceability of personal income tax deductions, and calls the Caf operators and intermediaries authorized to carry out checks on the documents presented by taxpayers.
This implies, according to what is read in the same communication of the Tax Authority, that in the event that it is presented as proof of the traceability of payments an invoice, a fiscal receipt or a credit card statement, operators must acquire the documentation and verify its compliance, eliminating all other information deemed irrelevant. In short, Cafs and intermediaries will also have to deal with verification and control activities.
In the circular of the Revenue Agency, however, no mention is made of any simplifications to help taxpayers in the traceability of the charges necessary to obtain the personal income tax deduction 19%.
Demonstrate the traceability of expenses
The tax authorities explain that to prove the use of means of payment traceable, an annotation can be submitted on the invoice, tax receipt or commercial document by the recipient of the sums performing the service or the sale of the goods. In this way the tasks of the Caf operator or the intermediary in charge will not be too onerous than usual. In the event that the service provider has not made any mention of the payment method in the document certifying the expenditure, it is then necessary to provide proof of the transaction traced using the following methods, as stated in the circular: “receipt of bank or postal payment, receipt of payment made by debit or credit card, account statement, copy of postal or MAV bulletin and of payments with PagoPA or with smartphone applications through authorized electronic money institutions”.
If there is no documentary evidence, specifies the taxpayer, the taxpayer will not be entitled to the 19% personal income tax deduction, with the exception of those expenses in which the tracked payment is not required, i.e. drugs, medical devices, or interventions at public facilities or those accredited to the National Health System .
To demonstrate the traceability of payments, theaccount balance, but only as a last resort. This method, in fact, provides an optional and residual type test. However, it is necessary to show unequivocally that the payment in question is actually combined with the expense reported on the account statement, reporting the amount and the name of the beneficiary. For privacy reasons, all other information must be deleted from the document.