Codici Fattura IVA
The table below summarises the main codes and descriptions to be used when issuing a VAT invoice (including an electronic invoice via SDI). The table
Delinquent Filings (Late or Missing Italian Tax Returns)
how to confront a failure to file annual income tax return (dichiarazione omessa) when it was due, to make payment of taxes by the due date or to comply with your Italian obligations.
Ignoring the issue is rarely the best approach. Interest and penalties generally increase over time, and deadlines—for example, to appeal against an assessment—can expire, leaving little or no scope to challenge the position taken by the Italian tax authorities.
Deadlines for Valid Issue of a Tax Assessment
Italian Tax Assessment Time Limits (Statute of Limitations) Notices of assessment issued by the Italian Tax Authorities must be issued and properly served within specific