01The Agency writes in rungs: compliance letters flagging anomalies, questionnaires and invitations with deadlines, assessment notices with a formal act.02The rung sets the price: until the violation is formally established, the ravvedimento keeps its fractions; afterwards, what remain are settlement, acquiescence or appeal.03The data arrives on its own: from 2027, European exchanges report identities and volumes under DAC8 — to be matched against Quadro RW, RT and F24 payments.
Where the letters come from
The Agenzia delle Entrate has run the letter-before-the-act model for years: anomaly notices built on database matching, inviting you to check your position and, if needed, cure it through the ravvedimento. For crypto the matching thickens: Italian platforms' data, F24 payments of the value levy, the RW schedules filed — and, from 2027, DAC8 reports from European exchanges with identities, balances and volumes. An Italian crypto letter is not a hunch: it is a difference between two columns, with your tax code on top.
The three rungs
The compliance letter. An anomaly flagged, not charged: no act, no penalty imposed, an invitation to check. The correct reading is arithmetic, not emotional: the violation is not yet formally established, so the ravvedimento remains open — at fractions still contained. It is the discount catalogue's final page.
The questionnaire and the invitation. The office asks for documents and statements, with a deadline. The answer is built with assistance: what you hand over and how you explain it frames the assessment that may follow. Ignoring the deadline adds violations of its own and closes the better doors.
The assessment notice. The office has concluded and serves an act: taxes, interest, penalties in full measure. The ravvedimento is closed; what remain are settlement, acquiescence with reductions, or appeal — technical choices with short deadlines, taken with representation before signing anything.
The ladder only climbs. No rung gives back the one before — except having climbed it before the Agency did.
What to do at each rung
- Compliance letter: reconstruct every vintage now — the right rate per year, complete RWs, the two per mille paid. If something is missing, the voluntary door is still open.
- Questionnaire: neither late nor from memory. Content and scope of the answer with a professional — it is a document that fixes facts.
- Assessment: representation before any signature. Settlement and appeal deadlines are short and unforgiving.
- Always: keep receipts and dates for everything. Fractions and reductions turn on the calendar, and the calendar is proven with paper.
If you have received a communication, deadlines may be running. This page explains the sequence; it does not answer for you, and reading it creates no professional relationship.