Italy’s pilot program for pre-completed VAT returns to some 2 million taxpayers began on 13 September. From this date, some VAT companies can view the quarterly VAT returns on the portal of the Italian Revenue Service (ADE), which have been pre-filled in with the details of the electronic invoices sent to the service from 1 July 2021. From 2023, the plan for the pre-completion of the annual VAT return will be implemented, with the data of the companies that will be sent electronically during the year 2022.
From 1.1.2022 the scope of mandatory e-invoicing for transactions between companies established in Italy and companies not registered for Italian VAT or established in Italy is extended. All cross-border invoices (exports, imports, intra-Community, etc.) should be transmitted via SDI * in XML format.
Sources:
Latest Posts in "Italy"
- Special VAT Regime for Agriculture: Rules, Eligibility, and Forfeited Deductions Explained
- Separation of Activities for VAT Refund Eligibility by Non-Resident Entities in Italy
- Italy Clarifies VAT Refunds for Spanish Companies Renting Industrial and Residential Properties
- Italy Introduces Mandatory Electronic Fiscalization for EV Charging from 2026
- VAT Deduction on Cars: Key FAQs and 2028 EU Rules Extension Explained
