Agenzia delle Entrate: avanti tutta con gli accertamenti garantiti dal contraddittorio preventivo

articolo a cura di:
Guglielmo Giuseppe Di Giovanni
Guglielmo Giuseppe Di Giovanni


Agenzia delle Entrate

Also this year the Revenue Agency has issued its operational guidelines and guidelines for the assessment activity (Circular no. 21 / E of 20 June 2022).

Revenue Agency to attack on assessment activities

In a nutshell, the objective is to reduce the tax gap and in line with the indications contained in the Guidance Act 2022-2024 and in line with the provisions of the ” National Recovery and Resilience Plan (PNRR) “.

For this reason, there will be a massive increase in control activity also through:

– an increase in the staff dedicated to this activity,

– an enhancement of the technological infrastructures and selection algorithms.

In essence, the verification activity will make the most of the interoperability of the databases , drawing on the information flows deriving from the automatic exchange of information provided for by the European Directives and international Agreements.

But also from those deriving from electronic invoicing integrated with those generated by the telematic transmission of payments relating to transactions to end consumers. 

Attention, therefore, to everything that the Revenue Agency already has in its possession.

In particular, electronic invoices and telematic payments used in the so-called “cross-checks” between customer and supplier and what he will ask you in this period.

Particular attention will be paid to fraud, implemented through both the illegitimate use of tax credits and the illegitimate access to grants and refreshments for operators affected by the economic consequences of the pandemic. 

Space for dialogue, the offices will have to resort to the preventive cross-examination

In any case, there will be room for dialogue and forms of dialogue with the taxpayer during all phases of the control.

In particular, in carrying out the preliminary activities , the offices must ensure the generalized recourse to the preventive cross-examination , favoring the use of remote tools and minimizing the impact of the activities for taxpayers as much as possible.

The citizen just has to wait for the first deed that will be notified by the tax authorities.

You can analyze it with your professional  to assess, above all, compliance with the aforementioned national directives.


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