Article 3(2) of the Authority’s Decision No. 194/2023, supplemented by point 19 of Resolution No. 104/2024 of 13 March 2024 by the Secretary-General, provides that, together with the declaration, a detailed breakdown be signed and filed to specify the requested exclusions. If such exclusions exceed the 20% threshold of the turnover and the latter, disregarding any deductions, is equal to or more than EUR 10.000.000,00 (ten million), it will also be necessary to submit a certification by the statutory auditor or statutory audit firm or, alternatively, by the board of auditors of the relevant economic operator.

If the economic operator has not appointed yet a statutory auditor or statutory audit firm, or board of auditors, as it is not required under the law and has not done so on a voluntary basis, then it will necessarily assign a specific task to a statutory auditor or statutory audit firm.

It should be noted that the certification shall be exclusively related to the aforementioned detailed breakdown of exclusions, both concerning the formal accuracy of the amounts stated and their traceability to/association with accounting records and financial statements, as well as their substantial compliance with the provisions of the Authority’s Decision No. 194/2023 of 7 December  2023, supplemented by Resolution No. 104/2024 of 13 March 2024 by the Secretary-General.

Where applicable, reference is made to Research Document No. 250 “Procedures requested by the company (engagements to perform agreed-upon procedures)” published in December 2022 by Assirevi – the Italian Association of Statutory Audit Firms, which, in turn, incorporates the provisions of ISRS 4400 (Revised) standard “Engagements to Perform Agreed-Upon Procedures” issued in April 2020 by IAASB – International Auditing and Assurance Standards Board.

These rules of a general nature are addressed to all economic operators, irrespective of the legal nature and location of the registered office.

On the other hand, as regards international air and maritime transport of passengers and/or goods, for the purpose of identifying the part of origin/destination/transhipment in Italy and with reference to the non-taxable regime within the meaning of Article 9(1)(1) and (2) of Presidential Decree No. 633/1972, the certification referred to in Article 3(2) of Decision No. 194/2023 of the Authority may be processed taking as a reference the data reported under Section VE “Sale transactions and determination of turnover” of the relevant VAT return, and, in the absence of precise criteria for the quantification of the journey in the national territory, the flat-rate percentages referred to in Circular No. 37/E of 29 July 2011 of the Revenue Agency – Regulatory Coordination.

The Authority reserves the right to carry out at any time the verification and assessment of the declarations including the personal and economic data requested in the ad hoc online model published on the Authority’s website. To avoid future requests for documentation in the monitoring phase, it is recommended to provide any information and documentation useful to support what has been stated.