An ad hoc scrapping arrives for the VAT numbers which in Italy in 2020 recorded a decrease in turnover of more than 33% This is foreseen by a draft of the support decree law.
The measure, we read in the explanatory report, allows “to define in a facilitated way the sums due following the automated control of the declarations relating to the tax periods 2017 and 2018″. In particular, the measure concerns subjects with an active VAT number at date of entry into force of this decree and ” consists in the abatement of the penalties and additional sums requested with the irregularities ”. Furthermore, in case of adhesion, “ payment is foreseen according to the ordinary methods of collection of the sums due following automatic checks ”.
” In the event of non-payment, in whole or in part, of the sums due by the prescribed deadlines, the definition does not produce effects and the ordinary provisions on penalties and collection apply ”, warns the report. In consideration of the time required to process the communications and manage the definition proposals for the annuities concerned, the deadlines for the notification of the payment orders are extended ”.