Inhibition to the offset of tax receivables in case of VAT number closing or VIES exclusion

Article 2 of Legislative Decree 124/2019, in force since October 27th, 2019, modified the previously applicable regulation of the so-called “horizontal offset”, by introducing three new paragraphs to art. 17 of Legislative Decree 241/1997 (more precisely paragraphs 2 quater, 2 quinquies and 2 sexies). The new law establishes the impossibility of offsetting tax receivables by means of F24 forms i) to taxpayers who have closed their VAT number and ii) to taxpayers who have been excluded by the VIES database.
In the event of closing of the VAT number, the exclusion referred to above mentioned offset, is applicable both to VAT receivables and to receivables related to income taxes (i.e. IRPES/IRES and IRAP). The exclusion is expressly valid also for tax receivables accrued with reference to an activity carried out with a VAT number different from the one closed.
In the case of exclusion from the VIES databases pursuant to art. 35 paragraph 15bis of Presidential Decree n. 633/1972, on the other hand, the new rule is referred only to VAT receivables and remains valid until the irregularities that led to the exclusion from the VIES have been removed.
It should be noted that, in the event of offset of tax receivables in violation of the law in question, the F24 form is rejected by the Italian Revenue Agency, which communicates this discard through the e-services to the intermediary who submitted the form.
The discard of the F24 form due to the new regulation could be subject to the new penalty equal to 1,000 euros pursuant to art. 15 paragraph 2ter of Legislative Decree 471/1997.