The tools to join the voluntary disclosure bis they are finally complete. After the 2017 form and the instructions on how to fill it in, the Revenue Agency has also launched the new telematic channel that professionals will have to use to send requests for access to the procedure.
The novelty has been operational since 7 February and before then it was possible to apply for membership of the voluntary bis by sending the old model via the old telematic channel: all taxpayers who have taken advantage of this possibility must now also send the new model, with to tick the box "Previously submitted application".
After the application for membership, you must submit the documentation e the accompanying report, which – specifies the Revenue Agency – can only be transmitted via certified mail to the relevant address. Here's the list.
The email must contain in the subject, separated by a space, the tax code of the applicant, the electronic protocol of the transmission receipt of the application and, if there are more than one emails, the progressive number of the sending with respect to the total number of emails to be sent (for example 2 of 4). All the elements useful for the purposes of the investigation will be written in the report and not in the text of the email.
The e-mail message must contain two attachments. The first, in .zip format, must contain the accompanying report (the Revenue Agency has also published a guide on how to compile it) and the relative documentation in pdf.
The second attachment, in .xml format, will consist of the file called "Signatura.xml", generated by the compilation software after entering the application data and automatically saved in a specific sub-folder dedicated to the compilation of voluntary collaboration applications, identified by the taxpayer's tax code. This file, which should not be renamed, remains with the intermediary who sends the documentation.
The size of the e-mail message must not exceed 50 MBotherwise you need to send more than one email.
