The circular document provides clarifications on the application of the tax breaks, the amnesty of formal irregularities of the scrapping quarter
With Circular No. 6/E of 2023, the Internal Revenue Service, through the question-answer scheme divided by topics, makes clarifications inherent to the so-called tax truce in light of the relevant provisions in the Budget Law 2023.
The main insights on the tax truce
As is well known, and as taken up in one of the questions covered in the circular under comment, the Budget Law 2023 provides for the reduction of penalties to 3 percent for ongoing deferrals related to notices of irregularities already notified in the past.
More in detail, it is provided that the facilitated definition also applies concerning notices of irregularities for which, as of January 1, 2023, an installment payment is regularly in progress.
The agency points out that:
- To determine the residual tax as of January 1, 2023, on which to recalculate the penalties to the extent of 3 percent, it is necessary to preliminarily impute the payments made by December 31, 2022, in proportion to the individual items indicated in the communication, relating to tax, penalties, and interest. It should be noted that in determining the amount paid by December 31, 2022, to be attributed proportionally to the individual items in the communication, it is also necessary to include the amount of any installment due by the date as mentioned earlier but paid later, by the due date of the next installment (e.g., installment due on October 31, 2022, but paid by January 31, 2023).
- Whether the facilitated definition of notices of irregularities lapses in the event of non-payment or late payment, even for a few days, of only one of the installments of the payment plan or if this requires the non-payment of an installment by the due date of the immediately following installment, as is the case in normal installments of notices of irregularities.
The benefits of the facilitated definition are also retained in cases of slight default.
By slight default, we refer to the hypothesis of:
- Slight lateness in the payment of the amounts due or the first installment, not exceeding seven days
- slight deficiency in the payment of the amounts due or of an installment, for a fraction not exceeding 3 percent and, in any case, 10,000 euros
- late payment of an installment other than the first by the deadline for payment of the next installment), without prejudice to the application of penalties for the deficiency and/or delay.
Quater scrapping
The “quater” scrapping allows for the facilitated definition of the loads entrusted to the collection agents from January 1, 2000, to June 30, 2022.
The circular confirms that it can also be applied to loads related to administrative and tax fines.
Finally, it is reminded that in the new facilitated definition, it is possible to include all loads that could be defined with the old scrapping, provided they meet the rule’s requirements.
Definition of formal irregularities
The possibility is given to taxpayers to rectify against the payment of 200 euros per tax period. These violations are not considered, do not prejudice the exercise of control actions, and do not affect the determination of the tax base, tax, and payment of the tax.
Specifically, the agency focuses attention on violations related to electronic invoicing, clarifying that irregularities, such as:
- sending electronic invoices to the SdI beyond the ordinary terms if included in the VAT settlement for the relevant period, with related payment of the tax
- failure to send electronic receipts regularly stored and entered in the accounts with the settlement of VAT due
- electronic invoices issued with an erroneous indication of the “nature” code erroneous indication of the “nature” code, on the other hand, where it does not affect the correct settlement of the tax, represents a merely formal violation.
Special reprieve
The special reprieve consists of the possibility to rectify violations that refer to validly submitted returns for the current tax period up to December 31, 2021, as well as previous tax periods, by paying penalties reduced to one-eighteenth.
As for the scope of application, the agency clarifies violations ascertainable by assessment as long as not already contested fall within the scope of the facilitated definition.
In addition, the special amnesty cannot be applied for violations related to the exercise of the option to extend impatriates. In the case of repeated declarative integrations, the original declaration will have to be supplemented, taking into account the changes/supplements, favorable or unfavorable, that have occurred in the meantime.
