LETTER OF INTENT: PROVIDING INFORMATION VIA THE SUPPLIER TAX ACCOUNT (CASSETTO FISCALE)

In brief

By way of prov. no. 96911 of 27.2.2020 (hereinafter, the “Provision”) the Italian Revenue Agency implemented art. 12-septies of Italian Decree Law no. 34 of 30.4.2019 (conv. into Italian Law no. 58 of 28.6.2019), referred to in our previous Tax Alert of October 2019 (Letter of Intent: Changes and Simplifications). This provision sets out the methods by way of which each supplier, using the “Tax Account” [Cassetto Fiscale] facility, can access information on the letters of intent submitted electronically by habitual exporters [esportatori abituali] to the Italian Revenue Agency. The Provision also updated the letter of intent form and relevant instructions and technical specifications.

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