The Italian Revenue Agency published Provision Prot. no. 11160/2022 on 14 January 2022, which approves the Annual VAT Return Form for filing in 2022 in respect of the 2021 tax year. The annual return is due between 1 February and 2 May 2022. The provision also approves the Basic Annual VAT Return Form for filing in 2022, which is a simplified version that may be used by natural persons and certain other qualifying persons. The instructions for both forms are also approved.
Source Orbitax
Latest Posts in "Italy"
- ECJ C-527/24 (Harry and Associés) – Judgment – Technical Fault Cannot Bar VAT Refund and Access
- Non-Resident Professional: VAT and Income Tax on Amounts Received After Company Deregistration
- VAT on Professional Fees from a Dissolved Company Despite VAT Closure and Relocation Abroad
- Italy’s Plastic Tax and Carbon Pricing: New Environmental Levies and Compliance for Businesses
- VAT Compliance Certificate Remains Valid Even Without Required Checks, Rules Italian Supreme Court
