Spesometro, the letters arrive. The Revenue Agency closes 2016 by sending 20.362 preventive alerts on 2013 VAT transactions to as many professionals and companies for which differences emerge between the turnover declared and the amount of the transactions communicated by their customers to the Revenue Agency through the Spesometro.
These VAT numbers are now invited by the tax authorities to spontaneous fulfillment resorting to the new active repentance. This is what the provision of the director of the Revenue Agency provides for, aimed at promoting spontaneous compliance by the VAT numbers which, according to the tax checks carried out by the Agency by cross-referencing the declarations of professionals/companies with those communicated by their customers to the Tax the Spesometro – pursuant to article 21 of the decree law n. 78/2010 - have not declared, in whole or in part, the active operations carried out in 2013 for VAT purposes.
In sending taxpayers to remedy the anomaly found through active repentance, the Agency will also communicate to the interested parties the information received from their clients, as well as the ways in which the taxpayer can request information or report to the Agency any elements, facts and circumstances not known by it.
