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Italy: Suspension of tax audits, response to coronavirus (COVID-19)

Italy: Suspension of tax audits, coronavirus

Tax authorities in Italy issued “urgent measures” (Operating Instructions no. 73943/2020) to suspend tax audits as the government addresses the coronavirus (COVID-19) emergency.

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The operating instructions from these tax authorities (Guardia di Finanza) provide that effective from 11 March 2020 and until “further notice” tax audits and certain other tax-related inspections are suspended in Italy.

The Italian Revenue Agency on 12 March 2020 announced the suspension of all formal audits of tax returns and other audit, assessment, inspection, collection and litigation actions—if these actions involve no imminent deadlines (or have already been suspended by law).

There has been uncertainty as to whether the suspension also applies to negotiated settlements (accertamenticon adesione) and to mediation processes (especially those already underway). Absent clarification, the usual time frames for court proceedings still apply, except for hearings scheduled to be held between 9 and 22 March 2020 (which have been postponed).

Read a March 2020 report [PDF 157 KB] prepared by the KPMG member firm in Italy

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