- VAT payers must choose by March 2, 2026, whether to submit the fourth-quarter Li.Pe. separately or include it in the annual VAT return using the VP form.
- Procedures for correcting and integrating periodic payment data differ based on whether the VP or VH form is used, depending on the timing of regularization.
- The penalty system and voluntary disclosure (“ravvedimento operoso”) offer various reductions, with legal cumulation significantly lowering costs when regularizing multiple periods.
- The deadline for the 2025 VAT return is April 30, but the fourth-quarter Li.Pe. can be fulfilled either by the standard deadline (March 2) or by including it in the annual return by the same date.
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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