Summary
- Italy extends its digital VAT‑assistance experiment through 2026, continuing the provision of pre‑filled VAT ledgers, LIPE drafts, and annual VAT return drafts, reinforcing the push toward automated, digitalized VAT compliance. [dirittobancario.it], [fiscoetasse.com]
- The 2026 update introduces new technical specifications (removing the esterometro), expands machine‑to‑machine functionality, and prepares for integrating customs data in 2027, improving accuracy, automation, and system interoperability. [dirittobancario.it], [fiscoetasse.com]
- Benefits include simpler access to VAT documents, reduced administrative effort, and increased data accuracy, supporting taxpayers such as quarterly liquidators, agricultural operators, and entities in liquidation—while monthly payers and specific categories remain excluded. [money.it], [dirittobancario.it]
On 3 February 2026, the Italian Revenue Agency (Agenzia delle Entrate) issued Provvedimento No. 42054/2026, extending for an additional year the experimental program that provides online assistance to VAT‑taxable persons through pre‑filled VAT documents and enhanced digital services. This measure confirms Italy’s continued push toward digitalization and simplification of VAT compliance obligations.
Purpose and Scope of the Extension
The 2026 extension strengthens the program originally introduced under Legislative Decree No. 127/2015, which mandated the provision of electronically pre‑compiled VAT data using information from electronic invoices, cross‑border transaction reporting, and telematic receipts. The extension continues the Revenue Agency’s strategy of improving accuracy, interoperability, and automation in VAT compliance. [fiscoetasse.com]
According to the 2026 measure:
- The experimental phase is extended to all VAT operations conducted during 2026. [dirittobancario.it]
- The program continues to provide pre‑filled VAT ledgers (registri IVA), periodic VAT liquidation drafts (LIPE), and draft annual VAT returns within the reserved taxpayer portal. [fiscoetasse.com]
- The extension aims to reinforce and stabilize digital cooperation services, improving automated retrieval and consultation of VAT documents. [dirittobancario.it]
What’s New for 2026
Updated Technical Specifications
The 2026 Act introduces a new set of technical specifications replacing those from July 2021, formally removing references to outdated tools such as the former esterometro for cross‑border transactions. These updated specifications are expected to improve system performance and ensure alignment with current electronic invoicing standards. [dirittobancario.it]
Broader Integration of Machine‑to‑Machine Capabilities
The Agency continues to expand machine‑to‑machine (M2M) services. Beginning in 2024, taxpayers gained the ability to download VAT registers and LIPE data automatically; the 2026 extension preserves this and further prepares for automated retrieval of pre‑filled annual VAT returns. [fiscoetasse.com]
Towards the 2027 VAT Transformation
The Agency also announced that 2026 will include assessments for a potential expansion of the pre‑filled VAT return program from the 2027 tax year, including integration with customs (bollette doganali) data to create a more complete compliance system. [dirittobancario.it]
Who Can Benefit in 2026
The extended service remains available to taxpayers eligible under prior rules, particularly:
- VAT‑taxable persons resident or established in Italy.
- Taxpayers using quarterly liquidation regimes, including agricultural producers and agritourism operators. [money.it]
- Entities in bankruptcy or forced administrative liquidation (coatta amministrativa). [money.it]
Exclusions continue to apply for:
- Monthly VAT payers
- Taxpayers applying the VAT‑cash regime
- Certain healthcare service providers
- Retailers transmitting receipts without rate‑level detail [money.it]
Ongoing Benefits for Taxable Persons
The online assistance program provides several significant advantages:
1. Reduced Administrative Burden
Taxpayers can access and download pre‑compiled VAT documents via the Agenzia delle Entrate portal using CIE, SPID, or CNS credentials, reducing reliance on intermediaries. [money.it]
2. Lower Compliance Costs
By automating ledger generation, LIPE preparation, and annual return drafting, the system lowers preparation time and the risk of manual errors. [money.it]
3. Improved Data Accuracy
Electronic invoicing and real‑time data acquisition enable highly reliable pre‑filled documents, aiding consistency across ledgers, VAT returns, and transaction reports. [dirittobancario.it]
Conclusion
Act (Provvedimento) No. 42054/2026 represents an important step in Italy’s digital VAT compliance evolution. By extending and enhancing online assistance services to VAT‑taxable persons through 2026, the Revenue Agency continues to promote efficiency, transparency, and automation within the VAT reporting ecosystem.
The enhancements introduced this year—updated technical standards, expanded M2M automation, and preparation for 2027 system integration—signal a continued move toward a fully digital, data‑driven VAT environment.
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