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Italy Launches Pre-Compiled VAT Returns for Quarterly VAT Payers

16 February 2023

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Approved Changes

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Italy

The Italian Revenue Agency announced the launch of pre-compiled (pre-filled) VAT returns (declarations) on 10 February 2023, with taxpayers allowed to modify and submit their pre-compiled declaration from 15 February. The new service, available in the Invoices and fees (Fatture e corrispettivi) portal, also allows taxpayers to calculate and pay the tax and possibly send a corrective or supplementary return. The new service is available for businesses and self-employed workers that are established and resident in Italy and carry out quarterly VAT payment, with certain exclusions. From 1 January 2023, quarterly VAT payment is generally allowed if taxable supplies of...