The communication identification number and tax period;
The act code;
The methods for accessing the details relating to the anomaly found;
The methods by which to request information or submit to the Revenue Agency elements of which it is not aware, but useful for justifying the anomaly found;
The methods through which the taxpayer can regularize errors or indonesia whatsapp resource omissions and, if applicable, benefit from any reductions in the penalty provided for by the legislation.
The detail of late submissions, with information relating to electronic invoices or telematic payments that were sent late, will be made available through the reserved area "Cassetto fiscale" and the web interface "Fatture e corrispettivi ". This list will also be available in Excel format, for easier consultation.
Electronic Invoicing Guide 2022
The list of the Revenue Agency, what information to consult
In particular, with regard to electronic invoices sent late, the list will contain the following information:
Number of invoices issued late;
Invoice type;
Document Type;
Invoice/Document Number;
Invoice/Document Date;
Date of transmission;
SDI file identifier.
Instead, in relation to the telematic payments that are transmitted late, the list will report:
Number of late submissions;
Sending ID;
Device serial number;
Date of detection;
Broadcast date.
As mentioned, the Revenue Agency will not only provide this data to the taxpayer, but through IT tools this information will also be made available to the Guardia di Finanza, which is responsible for carrying out the verification activities. As clarified by the provision, only the data necessary to conduct these activities will be provided, in compliance with the current regulations regarding the processing and storage of data.
Webinar - Electronic Invoicing in Europe