The amnesty of formal violations

The law provides that “irregularities, infractions and non-compliance with obligations or fulfilments, of a formal nature, which do not affect the determination of the taxable base for corporate income tax, value added tax and regional income tax and the payment of these taxes, committed until 31 October 2022 can be regularized by paying an amount of Euro 200 for each tax period to which the infringements refer”.

In order to finalize the amnesty, it is necessary:

The payment must be made through the F24 form using the tax code TF44 - Regularisation of formal violations to be indicated in the 'erario' section. 

Payment can be made alternatively: 

In order to remove the irregularity, the taxpayer must correct the omitted or improper compliance by 31 March 2024. 

The Revenue Agency, by order No. 27629 of January 30, 2023, states that if the taxpayer does not remove all the breaches subject to regularization, the same shall nevertheless take effect if the removal takes place within a deadline set by the Revenue Agency, which cannot be less than 30 days. The failure to remove all formal violations, in any case, does not affect the effects of regularization on the violations removed.

By way of example, but not limited to, the violations that can be amended are (Agenzia delle Entrate Circular 2/E/2023):

The following breaches are excluded from amnesty: 

Purely formal breaches are excluded, as they are not sanctionable under Article 10 of Law No. 212/2000 and Article 6 para. 5-bis of Legislative Decree No. 472/97.

The most common formal electronic tax violations covered by the amnesty are highlighted below:

It should be noted that with regard to the late issuance of electronic invoices through SDI, it is necessary to distinguish transactions that are taxable for VAT purposes from those that are non-taxable, exempt or not subject to VAT.

Regarding to the late submission to the SDI of taxable transactions for VAT purposes, the violation is considered formal when it did not affect the correct settlement of the VAT, i.e. when the electronic invoice was transmitted to the SDI within the deadline for the quarterly VAT settlement and the VAT was correctly settled. 

Concerning to the late submission to the SDI of non-taxable, exempt or non-VAT transactions, the violation is considered formal when it does not affect the determination of income, i.e., when the electronic invoice was submitted through SDI by the deadline for filing the corporate income tax return and the fee was included in the income determination.

Regarding to the late or non-transmission of the daily proceeds, the violation is considered formal when the omissions, delays, incompleteness of the data or their incorrectness did not affect the correct settlement of the tax.

With regard to the late or non-submission of data on cross-border transactions (i.e., the omission or late submission of TD17 - TD18 - TD19 document), the breach is defined as formal if the taxpayer has settled the VAT.