Introduction to compliance letters
In recent years, the Revenue Agency has intensified its sending of compliance letters to about 3 million Italian taxpayers. These communications are intended to invite citizens to regularize any anomalies in their tax returns. The letters are sent by PEC or regular mail and, according to estimates, in 2025 there will be at least 3,011,300 communications
sent.
What are compliance letters?
Compliance letters are official documents in which the Revenue Agency reports anomalies found in tax returns. These anomalies may concern omissions or infidelity, comparing the declared data with those present in the Agency’s databases. These communications give taxpayers the opportunity to correct any errors before an assessment notice is issued
.
How to regularize your position
The taxpayer who receives a compliance letter has several options to regularize their position. You can file a supplementary return, pay the taxes due together with interest and reduced penalties. It is essential to verify the correctness of the findings indicated in the communication, comparing the data reported with those of your tax return. If errors are found, you can provide supporting documentation or file a corrective statement
.
How to respond to a compliance letter
When you receive a compliance letter, the first step is to carefully check the reported data. The Revenue Agency provides detailed instructions on how to use the ‘Tax Drawer’ and the ‘CIVIS’ service to manage communication. It is important to act promptly, since the letters cannot be appealed independently and are not part of the tax acts. If the taxpayer does not agree with the data indicated, he can communicate his position to the Agency, attaching any documents that prove the correctness
of his declaration.
The role of transparency and collaboration
The main objective of the compliance letters is to improve the relationship between the Revenue Agency and taxpayers, promoting an approach based on transparency and collaboration. These communications represent an opportunity for taxpayers to proactively regularize their position, avoiding more severe penalties in the event of future assessments. The correct management of compliance letters is therefore essential to maintain a good relationship with the tax authorities and guarantee your fiscal peace of mind
.