Pre-filled VAT returns, the new way forward? These countries (will) implement(ed) it ….

• France: With the implementation of mandatory B2B E-Invoicing (?)
• Hungary KPMG / Baker & McKenzie: As of Oct 1, 2021
• Italy as of Jan 1, 2022
  • Pre-filled periodic VAT settlements available from 6 November, 2021
  • No pre-filled VAT returns for healthcare providers
• Portugal: Annual tax return to be pre-filled based on accounting SAF-T (as of 2018 Annual return)
• Spain as of Feb 1, 2021

See also

• Sovos – Pre-Filled VAT Returns: The Current Landscape

---

---