Decision A.1045/2025 defines the procedure for completing and submitting Form E3, which concerns the financial data of business activities. The process is aligned with the transmission of data through the digital myDATA platform, aiming to enhance transparency and automate tax return filings.
🔹 Filing Rules (Income & Expenses)
📌 Income: The figures reported in Form E3 must not be lower than those already transmitted to the myDATA platform.
📌 Expenses: The amounts declared cannot exceed those recorded in myDATA. Expenses not properly transmitted are not deductible for tax purposes.
🔹 Deviation Limits
- Deviations of up to 30% are allowed in income, expenses, and purchases compared to the data submitted to myDATA.
- In cases where reconciliation is difficult, the use of special adjustment documents (e.g., Retail Credit Note) is permitted.
🔹 Who Is Subject to the Decision
✅ All businesses required to use Form E3 and transmit data through myDATA.
❌ Exempt are entities not subject to the provisions of Article 2 of Decision A.1138/2020.
🔹 Submission Method & Pre-filled Data
• Income will be pre-filled based on invoices and accounting records transmitted to myDATA.
• Expenses & Purchases will be drawn from costs that have been properly transmitted and categorized on the platform.
🔹 When It Applies
📅 The new procedure applies to income tax returns from 2024 onwards..
📌 Conclusion
The new regulation strengthens tax compliance for businesses with myDATA data, reducing discrepancies and enhancing the control of declared information.
📌 Source: e-forologia