The Italian Revenue Agency has issued a release on a recent decision by the Italian Supreme Court of Cassation (ordinance no. 24863/2026) regarding the correction of VAT reporting errors. It clarifies that taxpayers have the right to file an amended VAT return to fix mistakes, even after receiving an official notice of deficiency from the tax authority. However, if this amended filing significantly changes the tax base, the burden of proof falls entirely on the taxpayer to substantiate the r…