Simplified Declaration 2024: No Checks for Confirmed Data

New Simplified Tax Declaration Instructions for 2024

With circular number 8/2024 dated April 11th, the Revenue Agency provided the first instructions regarding the simplified 2024 declaration for employees and pensioners.
This circular represents the initial guidance offered by the Revenue Agency on the simplifications provided for all those who do not have a VAT number in the 2024 tax return, in view of the introduction of what has been defined as the simplified declaration.

Changes Introduced by the New Simplified Declaration for 2024

The simplified declaration for 2024 is just an option, as the possibility of using the pre-filled 730 form remains.
For this first year of implementation, all recipients of assimilated incomes using the 730 form will be able to use the new declaration.

What changes? From 2024, the Revenue Agency will make the information at its disposal available to the taxpayer, who can either confirm or modify it.
This information will be provided in a specific section of the pre-filled declaration, accessible from the taxpayer’s reserved area on the Revenue Agency’s portal.

Through a guided process, the taxpayer can confirm or modify the data available to the tax administration.
Subsequently, the administration will automatically transfer the data to the appropriate fields of the 730 form: this will make filling out the pre-filled declaration much simpler.

A specific measure from the director of the Revenue Agency will define the access methods to the new system.
The same measure will also provide details on how to confirm and modify the data.

For this first year, the simplified declaration will only be available to employees and pensioners, while in the following years, delegated subjects (such as Caf and authorized professionals) will also be able to access it.

No Checks for Confirmed Data

Just like in the pre-filled declaration, where no checks are carried out in case of confirmation and submission without modifications, in the case of the simplified declaration, there are no controls if the taxpayer confirms the data in possession of the Revenue Agency.

For the pre-filled declaration, if the taxpayer proceeds to submit the data provided by third parties without any changes, they are exempt from tax verification checks for the reported expenses and burdens.
This should also apply to the simplified declaration if the data held by the administration is confirmed without alterations.

Similarly to what is provided for the pre-filled declaration, the declaration will be considered submitted without modifications even if the taxpayer makes changes that do not affect the determination of income and taxes.