VAT numbers, agreement to be postponed to 31 October

The 2026-2027 composition with creditors rewrites the calendar and aims at new advantages especially for those who must renew the option after the two-year period 2024-2025. Affirming the intention of a restyling to increase the convenience and attractiveness of the two-year agreement with the tax authorities was Deputy Minister for the Economy Maurizio Leo, who spoke at the event promoted by Confartigianato on the index for the implementation of the tax reform: the event opened with the greetings of the Minister for the Economy Giancarlo Giorgetti, the editor of Sole 24 Ore Fabio Tamburini and the initial speech by the president of Confartigianato Marco Granelli. The first major novelty indicated by Leo is the shifting of the application deadline for the two-year period 2026-2027 from 30 September to 31 October: the aim is to align the deadline with that for the telematic submission of income, IRAP and Isa (tax report cards) declarations. Against this backdrop, another deadline is set to slip: the release of the software for the proposal of the agreement moves from 15 April to 15 May this year.

A useful time to 'transpose' the changes that in part have already found a parliamentary foothold in amendment 7.23 to the fiscal decree presented by Fratelli d'Italia (first signatory Orsomarso). An amendment that also reflects the intention to provide for 'loyalty premiums' for a potential audience of 460 thousand VAT numbers that have already chosen the agreement two years ago and now have to renew it. The strategy is to raise the thresholds of the exemptions from the compliance visa requirement to compensate credits not exceeding 100 thousand euro for VAT and not exceeding 70 thousand euro for direct taxes and IRAP, and those for affixing the visa or presenting the guarantee for VAT refunds not exceeding 100 thousand euro. To this would be added two further benefits: a two-year cut in the time limits available to the tax authorities to carry out assessments and a stop to interest for instalment payments arising from tax returns. To mitigate the request being studied (and now already being examined by the Senate) there are also the new thresholds that would be added to the existing ones, covering grades 6 to 8 (30%) and 1 to 6 (35%). With a further advantage that would be reserved for renewals: for grades 8 and up, the income increase rates could be halved.

There is also another aspect on which the deputy minister emphasised that work is open. In view of the current economic scenario with the conflict in the Middle East and the strong pressure on energy costs, the possibility of a soft exit from the arrangement for 2027 will be considered.

But there is not only the concordat as the banner of the new tax strategy initiated by the Leo reform. Providing an overview of the other institutes was Revenue Director Vincenzo Carbone, who emphasised that the amendment of the taxpayer statute and in particular of the preventive cross-examination 'is yielding excellent results because we have really anticipated the moment of confrontation'. On tax disputes, Carbone's view is also clear: 'I have met with the heads of litigation at the Inland Revenue Agency and I have asked them more and more to look into certain issues that are there for all to see. No, therefore, to litigation at all costs: 'The public administration resorts to the courts when objectively there are unquestionable elements that justify this recourse'. On the collection front, on the other hand, Carbone called for a 'truth operation on the collection warehouse' because no action has ever been taken on the positions of those who can never pay again because they are defunct or because they are closed companies.