- The pre-filled VAT return experiment continues in 2026 for professionals and quarterly taxpayers, with draft registers, periodic VAT settlements (LIPE), and annual returns provided by the tax agency.
- Taxpayers must validate the draft data to finalize it, enabling more accurate pre-filled returns and facilitating automated checks.
- Only certain taxpayers, mainly those with quarterly VAT settlements, can use the pre-filled VAT return; monthly filers, cash accounting taxpayers, healthcare providers, and some retailers are excluded.
- Validation is not mandatory, but it improves the accuracy of the pre-filled return and the automation of control processes.
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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