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The Italian authorities published Guidelines last 14 September 2016 on the transactions that need to be reported in the Blacklist return.
Italy requires all taxpayers dealing with businesses located in countries considered as ´tax havens´ to submit a specific return providing details of such transactions. This return is now filed annually together with the Spesometro return. The due date is 20 April of the following year. Regarding the content, only supplies and purchases above €10,000 must be included.
The guidelines published by the authorities include general information on the Blacklist return, instructions on how to complete and submit the return and an FAQ section. All information is only in Italian. These guidelines can be accessed through the website of the Italian authorities.
As we already reported, from 2017 the Blacklist return obligation has been cancelled. Nonetheless, taxable persons must report to the Tax Authorities all data refering to the activities carried out up to 2016 with businesses having their head office, residence or domicile in the territories with privileged taxation (refered to as “black list countries”). More information can be found on the website of Italian Revenue Agency.