Credit transfer, sweeping checks

60% of the sales of loans in construction will be controlled by the Revenue Agency which will use 5 risk indicators for the control strategy which will become 8 in 2023, when the percentage of communications to be examined will have to be 70%. Sale of tax credits and invoice discount therefore enter as ad hoc indicators in the control plans of the Revenue Agency which sets the bar for the global recovery of evasion in 2022 at 14.8 billion. In 2023, the commitment will be 15.8 billion and in 2024 it will be 16 billion. A recovery from the three-year plan equal to 46.6 billion. The ambitious goal, after the near technical standstill due to the pandemic, is contained in the Piao, an integrated plan of activities and organization that the Agency presents for the first time and that ItaliaOggi is able to anticipate. The Plan is a novelty introduced for the public administration in which a series of documents converge which, until now, had instead their own autonomy with reference to the timing, content and reference standards.

Credit transfer control plan and invoice discount. In the area of ​​combating tax evasion, the objective of a new institution was identified for the first time, to counteract the undue use of the assignment of credit and the discount on the invoice, referring to the various concessions introduced on the real estate front. The analysis indices that trigger the suspension are 5, in 2021 there were 6 alerts, which when fully operational will become 8. While the analysis must be able to verify 60% of communications and when fully operational the bar will have to be raised to ‘80%. The Agency reports that as at 31 December 2021 almost 4.69 million communications relating to the sale of receivables had passed through the tax credit transfer platform.

Refunds, disbursement records. In 2021, the Agency reports, approximately 3.2 million refunds to taxpayers were disposed of, for a value of over 18.9 billion euros. In particular, in 2021 approximately 3.1 million refunds of direct taxes were paid, for over 2.5 billion euros, “which represents a result never achieved in the past”, the document reads, “with an overall increase compared to by 2020, approximately 200 thousand reimbursements made ». In addition, approximately 190 million F24 payment models were managed, for a value of over 628 billion euros.

Letters of compliance, 7.8 million communications in three years. For the Agency, the reduction of the tax gap, an objective of the National Recovery and Resilience Plan, can be pursued through reporting irregularities. The activity, recalls the Agency, which is aimed at encouraging the emergence of tax bases for the purposes of direct taxes and VAT, largely suspended in 2020 due to the Covid-19 health emergency, was then restarted in 2021, so as to accompany the gradual resumption of economic and social activities. From the three-year program, therefore, the number of communications sent is divided as follows: if 1.3 million letters were sent in 2021, in 2022 the number is destined to increase to 2.6, in 2023 to 2.2 and in 2024 it 3 million is expected. From this activity, the Agency expects to recover, on the basis of the moral suasion, 2.45 billion for 2022, for 2023, 2.2 billion and for 2024, 2.77 billion. The threshold within which to perfect the veracity of communications by reducing false positives is that of 5% of the total number of communications sent. The plan then specifies that with reference to the irregularity communications relating to periodic VAT settlements (LIPE), over 688 thousand letters of invitation to compliance were sent to taxpayers in 2021, which resulted in spontaneous payments of recipients for approximately 663 million. of Euro.