Payment of tax notices without penalties pursuant to art. 5 of Decree “Sostegni”

The decree “Sostegni” provide for the possibility of paying the tax notices issued by the Italian IRS relating to the fiscal years 2017-2018, without the payment of penalties and interest. This tax benefit will be reserved for VAT holders who in 2020 suffered a reduction in turnover or income of more than 33% compared to 2019.

The amendment provide for a system in which the Italian IRS will communicate directly to taxpayers (who meet the necessary requirements) the possibility of such tax relief. The taxpayer will be able to benefit from this possibility only by paying within 30 days.


Maria Novella Mannucci