The Italian Revenue Agency has published Circular No. 9/E/2024, providing instructions to its offices on simplification and rationalization measures as outlined in Legislative Decree No. 1/2024, in implementation of the Tax Delegation.
The circular introduces several changes, including a halt to the sending of communications and invitations by the Tax Authority in the months of August and December. This suspension applies to acts such as the outcomes of automated controls, tax assessments, and letters inviting taxpayers to fulfill their obligations voluntarily. However, it should be noted that the suspension does not apply to the payment of amounts due between August 1st and September 4th.
New terms for installment payments of taxes and contributions have been introduced. It is now possible to defer the deadline for completing the installment plan and establish a single monthly due date for subsequent payments. This measure is particularly advantageous for self-employed individuals, as it allows them to reduce the number of periodic payments of smaller amounts.
The circular also includes the launch of new digital services and the enhancement of existing ones to simplify interactions with citizens. Remote assistance channels, registration of private documents, certificate requests, and document exchange with the Revenue Agency will be introduced. Additionally, the range of acts and communications available in taxpayers’ digital drawers will be expanded.
Italian Version
