Invalid tax invoices notified to e-mail (Pec): Appeals to Rain- Corriere.it

What happens if the Revenue Agency notifies the tax bills payment bond by pec, the authorized mailbox is no longer valid (ie not registered in any pec public registry)? Numerous tax commissions arrive all over Italy Appeal against tax invoices where the email address used by the collection office is not on any public list. The judges are divided: Some provisions came in favor of the agency and others in favor of taxpayers. A problem likely to worsen by the end of the year, when 70% of files suspended during the pandemic will have to be notified.

Volumes worth 1.4 million euros

The most emblematic case was against a businessman from the province of Assisi. L ‘Agenzia delle Entrate notified him of up to 71 tax invoices, between 2005 and 2019, for a total amount of 1 million 400 thousand euros using a pec address not on public records. So, last May, The Perugia Tax Commission decided to cancel the entire debt with the statebecause these files will not be notified properly, and therefore the project owner will not be aware of them.

Italian law

To regulate this system, Law No. n. No. 53 of 1994, which states in Article 3 bis that electronic document notification can only be executed using a file Approval of notifier e-mail appears in public directories. In the event that the verb came from an informal email, it is considered nonexistent. In July, the Tax Commission of Naples canceled another tax invoice because the taxpayer received it from a [email protected] instead of that recorded in the register, i.e. [email protected]. gov.it. For clarity, the general lists for the Bec are Ipa, Reginde, and Inpec.

Defense resume

However, the lack of clarity stems from the fact that the defense of collection bodies often appeals to Article 26 of the Presidential Decree 602/1973 (recently amended in 2017), where it is specified that: The pec address of the recipient to be present in the public records, while the e-mail address requirement for the notifier is not specified. Although in 2019, with the sentence no. 1734, The Supreme Court emphasized the need for the sender as well You have entered your approved email address in the public lists. Otherwise, the notification is considered non-existent and therefore not treatable.