Point 18 of Resolution of the Secretary-General No. 24/2025 of 17 March 2025 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 economic operator, disregarding any deductions, has a turnover equal to or exceeding EUR 20.000.000,00 (twenty million), it will  be necessary to submit a certification signed, at the discretion of the economic operator, by the statutory auditor or statutory audit firm or  by the board of auditors of the entity concerned.

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. 183/2024of 6 December 2024, supplemented by Resolution of the Secretary-General No. 24/2025 of 14 March 2025.

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. 183/2024of 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.