The system of pre-completion of VAT returns through electronic transactions is implemented – What changes from 1.1.2022 in electronic invoicing

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.





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