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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.

April 11, 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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