Italy: Scope of self-disclosure regime extended to certain VAT-registered companies and deadline extended to 31 May 2024
The decree extended the self-disclosure deadline from 31 March 2024 to 31 May 2024.
The decree extended the self-disclosure deadline from 31 March 2024 to 31 May 2024.
Legislative Decree no. 39 (dated 29 March 2024 and effective from 30 March 2024) extended the special self-disclosure regime (introduced by Law no. 197/2022) to eligible violations committed by Italian value added tax (VAT)-registered companies (even if not established in Italy) in 2022 and in all prior years still open to assessment (i.e., from 2018).
The decree also extended the self-disclosure deadline from 31 March 2024 to 31 May 2024.
Read an April 2024 report prepared by the KPMG member firm in Italy
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