VAT recoveries sprint: the first 1,400 letters from the tax authorities are arriving

The Tax Office now presents the account of the VAT due to those who have issued invoices or sent electronic receipts (considerations) for relevant operations but, being obliged to do so, have not submitted the value added tax declaration. An account that adopts a sprint recovery procedure: 60 days to provide clarification to the IRS or pay if the communication received is correct. For those who do not move either in one direction or the other, registration on the roll is triggered, or in other words you immediately enter the territory of collection with the possibility of taking strong measures.

It may seem counterintuitive but the first 1,400 communications from the Revenue Agency represent the closing of a circle. Because the financial administration can fully utilize the information assets it has at its disposal and which it continues to accumulate day after day. A database into which 2.5 billion electronic invoices flow every year, but not only because there are all the electronic equivalents and also the communication data of periodic VAT payments (LIPE). This is why with all this volume of information the Tax Office can close the circle around anomalous situations, such as failure to submit the VAT return and present the tax settlement account. The input came from the 2026 maneuver which implemented this new anti-evasion move with forecasts that were anything but insignificant: the expected recoveries amount to 646 million euros for both 2026 and 2027 and are destined to rise to almost one billion euros in 2030. The implementation of the mechanism took place with a provision signed by the director of Revenue Vincenzo Carbone in the middle of August, after the necessary implementation phase at the point of the instrument. Now we move on to communications. Communications that have a stronger value than compliance letters, precisely because of the effects destined to be triggered for those who remain completely inert.

In the facsimile that «Il Sole 24 Ore» was able to consult, the Tax Office highlights to the taxpayer that in 2022 he issued electronic invoices and/or transmitted electronic payments for operations relevant for VAT purposes but the annual VAT return for the same tax year was not submitted (VAT form 2023). Therefore, based on the new sprint payment procedure (the 2026 maneuver was regulated in article 54-bis.1 of the VAT decree, Presidential Decree 633/1972), the Agency announces that it has calculated the tax due on the basis of the electronic invoices issued and received, the electronic fees transmitted and the data of the periodic payments, taking into account any payments made.

At this point a crossroads opens up for the taxpayer. If he believes that "some data or elements have not been considered, or have been assessed incorrectly", within 60 days from the date on which he received the communication the interested party can provide clarifications to the office indicated in the letter using the "Delivery of documents and requests" service, available in the reserved area of ​​the Revenue website. If, however, he has no new elements to provide, the recipient can regularize the position by paying the total requested within 60 days from the date on which he received the communication, using the already completed F24 payment form provided in the attachment. The amount due includes tax, interest and the penalty for failure to submit the return, which however is reduced to one third. All the details are reported in the «Table of sums due» always included in the communication. For payment - the Agency always reminds - it is not possible to make use of compensation and installment payments are not permitted.

Once 60 days have passed without providing clarifications or without paying the F24, registration on the permanent register begins directly, thus also paving the way for collection, with the possibility of activating the "strong methods" (from seizures and mortgages to foreclosures).