How to report facts and clarifications to the Agency

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The procedure provided for by the provision allows the taxpayer to bring to the attention of the Agency additional elements, facts or circumstances of which the latter is not aware, but which are useful in order to justify or explain the anomaly found .

Therefore, the taxpayer may independently or through his/her appointed intermediary (for example, the accountant) request further information about the communication received or, indeed, provide additional elements. The precise methods to be used to request or provide information, according to the text of the provision, will be specified in the communication that the taxpayer will receive at his/her digital address.

For example, the taxpayer may also report the fact that he falls into particular indonesia whatsapp resource cases that provide for exceptions to the normal terms for issuing the invoice and which, for this reason, do not require further justification; these are, for example, the circumstances governed by art. 73 of the Presidential Decree of 26 October 1972, n. 633.



How to Remedy in the Event of a Late Electronic Invoice Sending
Taxpayers who receive a communication from the Agency regarding an anomaly found can regularize their position and correct any errors or omissions committed through the “ravvedimento operoso ” institute, governed by art. 13 of Legislative Decree 472/1997. This method provides for some reductions in sanctions, commensurate with the time elapsed since the violation was committed.