Receiving a charge for the crime of false invoicing is a moment of deep concern for any entrepreneur or professional. The accusation of having issued or used invoices for non-existent transactions indeed carries severe criminal consequences and extremely burdensome tax penalties. In these delicate situations, understanding exactly the nature of the charges and the technical differences between the various types of offenses is the first fundamental step in building a solid defense strategy. As a criminal lawyer in Milan, lawyer Marco Bianucci deals with these complex dynamics daily, offering legal assistance aimed at protecting the rights of those involved in tax crime proceedings.

The Italian regulatory framework, mainly governed by Legislative Decree 74/2000, severely punishes both those who issue and those who use false invoices for the purpose of evading income taxes or VAT. Unlike other tax offenses, there are no punishability thresholds for invoicing non-existent transactions: the crime is constituted regardless of the amount evaded, making the offense particularly insidious. It is essential to precisely distinguish the two macro-categories provided for by jurisprudence, as the defense strategy varies radically depending on whether the charge concerns the objective or subjective non-existence of the commercial transaction.

The Difference Between Objective and Subjective False Invoices

Invoices for objectively non-existent transactions refer to situations where the provision of services or the sale of goods documented in the tax document never actually occurred. In this scenario, the invoice is artificially created solely to generate a fictitious cost for the user, allowing them to reduce their taxable income or create a non-existent VAT credit. This is the most classic and direct form of tax fraud, where the entire documentary structure is built on a material fiction that investigating bodies will try to dismantle through financial investigations and cross-checks.

The case of subjectively non-existent transactions is completely different. In this case, the commercial transaction actually and materially took place, but the parties appearing on the invoice do not coincide with those who actually carried out the transaction. This mechanism is typically at the heart of so-called carousel fraud, where shell companies are interposed to evade tax payments. The defensive complexity here lies in demonstrating the good faith of the final buyer, who may have purchased goods at market prices, completely unaware of the fraudulent scheme orchestrated upstream by their suppliers.

The Approach of Studio Legale Bianucci

Facing criminal proceedings for tax offenses requires meticulous analysis that goes far beyond a simple reading of the law. The approach of lawyer Marco Bianucci, as an expert lawyer in criminal law in Milan, focuses on a thorough and rigorous study of all accounting, banking, and commercial documentation. The primary objective is to reconstruct the real intent of the parties and the materiality of the facts, in order to dismantle the accusatory framework where there are gaps or forced interpretations by the assessing bodies. Each case is handled with the utmost confidentiality and with total dedication to the search for material truth.

A key element of the defense strategy in the context of false invoices is demonstrating the absence of specific intent. The law requires that the illicit conduct was carried out with the precise aim of evading taxes. Through the acquisition of documentary evidence, technical analysis, and meticulous reconstruction of financial flows, Studio Legale Bianucci works to demonstrate the client's potential good faith or the absence of awareness regarding irregularities committed by third parties. Lawyer Marco Bianucci is committed to providing clear and transparent advice at every stage of the proceedings, ensuring that the client is always fully informed of the legal options available.

Frequently Asked Questions

What are the penalties for the crime of false invoicing?

Italian legislation provides for very severe custodial sentences for this type of offense. For both the issuance and use of invoices for non-existent transactions, the base penalty involves imprisonment from a minimum of one year and six months to a maximum of six years. It is crucial to remember that, as this is a crime of endangerment, actual tax evasion is not necessary for a conviction; the mere use or issuance of the false document in tax returns for evasion purposes is sufficient.

How is non-involvement proven in cases of subjectively false invoices?

The defense in cases of subjectively non-existent transactions is primarily based on proving the buyer's good faith. It is necessary to demonstrate that the entrepreneur took all necessary precautions in selecting the supplier and that there were no objective elements, such as prices clearly outside the market or unusual payment methods, that could have suggested the existence of upstream tax fraud. The collection of emails, contracts, transport documents, and commercial correspondence is crucial to confirm the correctness of the company's operations.

What happens if I registered the invoice but did not include it in my tax return?

Regarding the user, the crime is consummated when the false invoice is actually included in one of the annual tax returns for direct taxes or VAT. The mere registration of the document in the company's accounting, if not followed by its inclusion in the tax return, does not constitute the crime of fraudulent declaration through the use of invoices for non-existent transactions. However, the situation still requires careful legal evaluation to prevent other possible administrative charges or attempted offenses.

Protect Your Legal Position

Accusations related to tax offenses and false invoices require promptness and a deep knowledge of criminal and commercial law. Do not let a tax dispute jeopardize your professional future and the continuity of your company. The costs and commitment of legal proceedings depend on numerous factors specific to each individual case and the defensive investigations necessary to bring the truth to light. During the initial consultation, lawyer Marco Bianucci will analyze your situation to provide you with a clear and transparent overview of the commitment required for your defense.

Contact lawyer Marco Bianucci at the Studio Legale Bianucci office at via Alberto da Giussano, 26 in Milan. Book an appointment to jointly assess the most appropriate defense strategy and face the criminal proceedings with the expertise and rigor necessary to fully protect your rights.