In response to recent legal changes, the Italian Tax Administration has greenlit modifications to Italian Periodic VAT Returns (COMUNICAZIONE LIQUIDAZIONI PERIODICHE IVA). This update, marked by Provision 125654/2024 and officially published on March 14, 2024, introduces new form formats and XML specifications.
Key Changes to Italian Periodic VAT Returns:
Effective Implementation
The modifications take effect for taxable periods commencing in January 2024 (from Q1 2024).
Submission Deadline
The deadline for submission is set for May 16, 2024.
Source: Taxback International
