There is a government plan to thwart a phenomenon of tax evasion very widespread in Italy: that concerning all those who do not issue invoices or receipts, generally for small and medium amounts, on the basis of a consent between the parties, ie between the seller and the buyer. To this practice is also added another very extensive scourge, that of the so-called “sub-invoices”, ie the issue of invoices and receipts for amounts lower than the real ones. The movements hidden from the tax authorities have led to a sensational result: almost 20 billion euros of undeclared VAT. The provision of the electronic invoicing, designed precisely to reduce tax evasion, does not seem to have guaranteed satisfactory results up to now. The council of ministers is trying to remedy by providing for the reform of the tax administration. The sixty-six page folder was sent to Brussels.
The new measures under consideration by Europe
In the document that has reached the EU table, there are both interventions that will have to overcome the opinion of the privacy are free rules. Those belonging to the first category include the anonymity, that is the system of pseudonymisation of the data present in the tax register to identify the profiles on which to direct the checks. As he explains The sun 24 hours, the law will strictly verify the standard of living of Italians, a system thanks to which the Revenue Agency will be able to anonymously draw taxpayers’ data relating to spending habits, to proceed, in the event of obvious deviations, to the appropriate controls, to find the tax evaders. For people “at risk”, the information will be kept from the tenth year following that of receipt of invitations to regularization, processes inspection reports or the tax act.
Sales on electronic platforms
Greater controls will also be provided for those commercial activities on the Internet, perhaps even without VAT number. Other measures will concern the automatic transformation of compliance letters into notices of assessment if the taxpayer remains inactive without explaining the anomalies indicated by the tax authorities. Furthermore, other persons excluded up to now, such as holders of flat-rate VAT numbers, will have to invoice electronically.
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