Italian Revenue Agency: online procedure for requesting registration of preliminary contract of sale.

In a statement dated March 1, 2023, the Italian Revenue Agency announced the possibility of sending, starting today, the request for registration of the preliminary contract of sale and purchase via the web instead of physically going to the offices and filing the paper documents.

This possibility was made operational thanks to a measure signed by the Director of the Revenue Agency, which approved the additional form of the model for "Registration of Private Deed" (Rap) already available for the online registration of commodity contracts.

Starting today, taxpayers or intermediaries will be able to submit the request for registration electronically, through the web procedure available in the restricted area of the Revenue Agency's website.

To apply for registration electronically, simply indicate in the new "Rap" form the necessary data and attach a copy of the deed to be registered signed by the parties and any other documents such as private deeds, inventories, maps, floor plans and drawings. These documents should be attached in a single file, in TIF and/or TIFF and PDF/A format (PDF/A-1a or PDF/A-1b).

Once all the necessary information has been entered, the system automatically calculates the taxes (registration and/or stamp duty) and allows them to be paid at the same time by debiting the bank account.