By way of provision no. 61196 of 6 March 2023, the Italian Revenue Agency defined the procedures for sending voluntary compliance notices to taxpayers who issued electronic invoices after the time limits established by Article 21(4) of Italian Presidential Decree 633/72 or transmitted data on daily electronic payments after the twelve days established by Article 2(6-ter) of Italian Legislative Decree 127/2015. The notices sent to taxpayers will contain an invitation to check possible irregularities and to provide explanations to justify the delay in transmission, where necessary.
Breaches can however be rectified, using the voluntary correction procedure referred to in Article 13 of Italian Legislative Decree 472/97, if the irregularities cannot be justified.
The Italian Revenue Agency also points out that if the taxpayer decides to correct their actions, they will have time until 31 March 2023 to take advantage of the rectification procedures introduced by the 2023 budget law, benefitting from the provisions of Article 1 of Italian Law 197/2022 for correcting formal and substantive breaches.