Reconciling LIPE and the 2026 Annual VAT Return: Rules, Controls, and Practical Example

• The article discusses the importance of reconciling periodic VAT settlements (LIPE) with accounting records and F24 payments when preparing the 2026 annual VAT return.
• It highlights the operational rules and checks required for proper coordination between LIPE, the VH section of the VAT return, and F24 payments.
• A numerical example is provided to illustrate how to manage and correct discrepancies.
• The obligation to submit LIPE applies to most VAT taxpayers, with specific exemptions for certain categories such as those under flat-rate regimes, exclusively exempt operations, or with no operations during the tax period.

Source: commercialistatelematico.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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