2022 VAT return omitted: from the Revenue the invitation to comply and instructions on how to remedy it


2022 VAT return omitted: from the Revenue the invitation to comply and instructions on how to remedy it
Written by aquitodovale

2022 VAT return omitted: from the Revenue Agency an invitation to comply and instructions on how to remedy or request information on the anomalies found. Communications are sent on the basis of the data available to the financial administration. The details in the provision of 5 July 2022.

VAT return omitted? To remember to comply and to provide instructions on how to fix it is theRevenue Agency by sending specific communications which, on the basis of the data available, report anomalies on the obligations relating to 2021.

There are two ways for those who receive the letter from the Financial Administration:

  • request information or report any elementsfacts and circumstances not known;
  • regularize errors or omissions and benefit from reduction of penalties provided for violations, by submitting the declaration by deadline of 29 July 2022.

The instructions in the provision 263062 of 5 July 2022.

Omitted VAT return, how to remedy? Incoming communications from the Inland Revenue

The alarm about the non-submission of the VAT return or part VE for 2021 derives from thedata analysis electronic invoices, data relating to operations for the sale of goods and the provision of services carried out and received to and from subjects not established in the territory of the State and daily fees transmitted by the taxpayers who are subject to VAT.

The Revenue Agency sends taxpayers a communication to report the anomaly and provides a series of useful information to verify inconsistencies.

The notices that interested parties receive to their own digital home I am available for consultation also from “Tax drawer” available on the portal of the Revenue Agency and contain the following data:

  • tax code and name / surname and name of the taxpayer;
  • identification number and date of communication, deed code and tax period;
  • in case of failure to submit the VAT return within the established terms, date of processing of the communication;
  • in case of presentation of the declaration without the framework VEdate and electronic protocol of the VAT return transmitted for the tax period 2021.

Omitted VAT return: instructions on how to remedy in case of communication from the AdE

Who receives the communication from the Revenue Agency on the VAT return omitted or on failure to present part VE for 2021 it has two ways to proceed:

  • request further information or report any elements, facts and circumstances which the financial administration is not aware of;
  • make up for it by putting yourself in order by the deadline of 29 July.

Errors or omissions can be regularized by submitting the VAT return within 90 days from April 30, 2022, ordinary deadline for transmission. The sanctions due can be paid by benefiting from the active repentance.

Similarly, the Revenue Agency reports:

“Taxpayers who have submitted the VAT return relating to the tax period 2021 without part VE can regularize any errors and omissions that may have been committed in accordance with the procedures set out in article 13, paragraph 1 lett. a-bis), of the legislative decree 18 December 1997, n. 472, benefiting from the reduction of sanctions due to the time elapsed since the violations themselves were committed “.

All details are contained in the full text of the provision number 263062 of 5 July 2022.

Revenue Agency – Provision number 263062 of 5 July 2022
Implementation of article 1, paragraphs 634 to 636, of law no. 190 – Communication for the promotion of the spontaneous fulfillment towards the subjects for whom the VAT return is not presented or the presentation of the same without filling in part VE.


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