{"id":1444,"date":"2026-09-30T11:06:48","date_gmt":"2026-09-30T09:06:48","guid":{"rendered":"https:\/\/studiodagostini.com\/?p=1444"},"modified":"2026-09-30T11:06:48","modified_gmt":"2026-09-30T09:06:48","slug":"reduction-of-the-time-limits-for-the-verification-of-traced-payments","status":"publish","type":"post","link":"https:\/\/studiodagostini.com\/en\/circulars\/2026\/09\/30\/reduction-of-the-time-limits-for-the-verification-of-traced-payments\/","title":{"rendered":"Reduction of the time limits for the verification of traced payments"},"content":{"rendered":"<p>We remind you that, in case:<\/p>\n<ul>\n<li>of payment and collection, over a full tax period, of all amounts for transactions amounting to more than <strong><u>Euro 499.99<\/u><\/strong> exclusively through <strong><u>traceable means<\/u><\/strong> and also:<\/li>\n<li>certification of revenues exclusively through the issuance of electronic invoices and\/or electronic receipts and\/or online commercial documents on the website of the Revenue Agency;<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>decreases by <strong><u>two years<\/u><\/strong> the timeframe during which tax offices can issue notices of assessment to correct the income declared by the owners of business income or self-employment income upwardly.<\/p>\n<p>Traceable means are all means of payment other than cash, i.e:<\/p>\n<ul>\n<li>bank cheques, postal cheques, bank drafts, promissory notes, provided they are non-transferable;<\/li>\n<li>transfers;<\/li>\n<li>debit cards;<\/li>\n<li>credit cards;<\/li>\n<li>bills of exchange;<\/li>\n<li>other payment systems through the banking or postal system.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>While remaining at your disposal for any doubts or requests for clarification, we would like to take this opportunity to extend our best regards to all.<\/p>\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Ricordiamo che, in caso: di pagamento e di incasso, in un intero periodo di imposta, di tutti gli importi per operazioni di ammontare superiore ad euro 499,99 esclusivamente mediante mezzi tracciabili ed anche: di certificazione dei ricavi esclusivamente mediante emissione di fatture elettroniche e\/o di scontrini telematici e\/o di documenti commerciali on-line sul sito dell\u2019Agenzia [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18],"tags":[],"class_list":["post-1444","post","type-post","status-publish","format-standard","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1444","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/comments?post=1444"}],"version-history":[{"count":1,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1444\/revisions"}],"predecessor-version":[{"id":1445,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/posts\/1444\/revisions\/1445"}],"wp:attachment":[{"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/media?parent=1444"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/categories?post=1444"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/studiodagostini.com\/en\/wp-json\/wp\/v2\/tags?post=1444"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}