Italy’s Revenue Agency has introduced procedures to notify VAT-registered taxpayers of discrepancies between electronic invoice data and income reported in 2024 tax returns, allowing recipients to provide explanations or correct errors through voluntary disclosure.
The Italian Revenue Agency announced on 5 October 2026 that it has established procedures to notify VAT-registered taxpayers about discrepancies in their 2023 tax filings. Director Vincenzo Carbone signed the provision on 5 October 2026 to implement paragraphs 634 to 636 of the 2015 Stability Law (Law No. 190/2014).
What the agency found
The anomalies stem from electronic invoices and payments that were properly transmitted but failed to appear in the business income reported on sections RF/RG/LM of the 2024 Income Tax return. The Revenue Agency identified these gaps by comparing invoice data against declared income.
Affected taxpayers will receive preventive alerts containing the identification details of the taxpayer and relevant tax period, communication identification numbers, issue dates, and deed codes. The notifications will specify the exact irregularities found and explain how to respond.
How taxpayers can respond
The Revenue Agency will send all communications through certified email (PEC) to addresses on file. The same information will also appear in the reserved area of the Tax Administration website under “The Agency writes” in the Tax Drawer and the “Invoices and Fees” portal.
Recipients have two options. They can request further information about the irregularities or submit facts and circumstances that might explain the discrepancy. They can also correct errors voluntarily under the “ravvedimento operoso” (voluntary disclosure) procedure, which Article 13 of Legislative Decree No. 472/1997 governs.
Penalty reduction incentives
The voluntary disclosure path offers penalty reductions based on how long the violation has existed. Taxpayers can use this option even if the Revenue Agency or Financial Police have already begun inspections or audits, provided they have not yet received a formal assessment notice or liquidation order.
The incentive mechanism becomes unavailable after notification of an assessment, liquidation order, or sanctions. It also cannot be used after the taxpayer receives formal notification of irregularities from automatic or formal checks conducted by the Financial Administration.
