On 2 October 2026, the Italian Revenue Agency (Agenzia delle Entrate) released Resolution n. 35/2026, establishing the specific F24 tax codes (codici tributo) for the payment of penalties arising from automated communications (comunicazioni di irregolarità) related to omitted VAT returns (omessa dichiarazione IVA). These communications are sent under art. 54-bis of DPR 633/72 when the Agency detects missing VAT returns through cross-checking of issued invoices (fatture emesse) and the annual VAT declaration. The new codes enable taxpayers to promptly settle the reduced penalties available under the voluntary payment regime (ravvedimento operoso) before the matter escalates to formal assessment.
Key Takeaways
- Dedicated Tax Codes for Each Penalty Type: The resolution introduces distinct codes for: (1) penalty for omitted annual VAT return (code 8911), (2) penalty for omitted quarterly VAT communication (LIPE) (code 8912), (3) interest on late payment (code 1999). This granularity ensures correct allocation and avoids misapplication that could trigger further notices.
- Reduced Penalty Window: Taxpayers receiving a communication can pay the penalty at a reduced rate (1/10 of the minimum, i.e., 3% of the omitted tax) within 30 days of receipt. After 30 days but before formal assessment, the reduction is 1/9. The F24 payment must reference the communication’s unique identifier (codice atto). Failure to use the correct code delays regularization.
- Integration with Digital Compliance: The codes are immediately active in the F24 Elide and F24 Online channels. The Agency also reminded taxpayers of the ongoing phishing campaigns mimicking these communications. Practitioners should verify the authenticity via the taxpayer’s Cassetto Fiscale before any payment. This development underscores the shift toward real-time VAT compliance monitoring.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement