Voluntary Disclosure bis: our insights

The Government re-opens the terms of the so-called Voluntary Disclosure procedure. Taxpayers that have already taken advantage of the ‘first window’ will not have access to the procedure.
To benefit from the Voluntary Disclosure-bis, the taxpayer must:
  • submit an application to the Italian Revenue Agency correcting violations made up until 30 September 2016 (i.e. for the 2015 tax year) by 31 July 2017;
  • complete the application with further documentation or relevant information by 30 September 2017.
More details in the enclosed document (in Italian).
Andersen & Legal experts are at disposal for any further info.