The decree on the reform of tax sanctions (Legislative Decree No. 87/2024) implementing the provisions of delegation Law No. 111/2023 on tax reform regarding the revision of the administrative and criminal tax sanctions system has been published in the Official Journal. It introduces a wide range of measures.
Tax penalty updates in Italy
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Author: Kristina Dosen
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Fiscal subject related
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Content accuracy validation date:
08.07.2024
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Sanctions will now be applied in a predetermined amount, aligning, in most instances, with the minimum penalties stipulated by the existing laws. This move is expected to foster a sense of fairness and predictability within the legal process. Additionally, the reforms introduce amendments to the offenses related to the non-payment of withholdings and value-added tax (VAT). The legislation also outlines new grounds for non-punishability, providing clearer guidelines on what constitutes a non-punishable act.
In an effort to encourage transparency and compliance, the voluntary disclosure procedure has been reinforced. This enhancement is anticipated to incentivize individuals and businesses to proactively disclose financial information, thereby promoting a culture of integrity. These legislative changes mark a progressive step towards a more equitable legal system where the severity of sanctions is carefully measured against the gravity of the offense.
From the VAT perspective, in the case of excess VAT charged, the penalty is fixed from 250 to 10 thousand euros for the undue deduction, also in relation to exempt, excluded, and non-taxable transactions:
- In case of failure to declare VAT, a penalty of 120% will be applied after 90 days; however, before any checks, a further penalty of 75% will be applied to the taxes due.
- For failure to register the documents, the penalty will range from 45% to 120% of the amount due, while for documents not presented during the inspections, it will range from 250 to 2,000 euros.
- For deviations in inheritance taxes, a penalty of between 250 and 1,000 euros will be applied, while for tax omissions, it will be between 150 and 500 euros.
The decree provides that, in cases of failure to pay withholdings due and certified for an amount exceeding 150 thousand euros for each tax period (Article 10-bis of Legislative Decree No. 74/2000) and of value-added tax for an amount exceeding 250 thousand euros (Article 10-ter), the penalty of imprisonment from six months to two years applies if the debt is not being paid off through installment payments or if the benefit of installment payments lapses and the residual debt exceeds 50 thousand or 75 thousand euros, respectively.
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