- The 2026 VAT return for the year 2025 must be submitted by April 30, unless already transmitted by February 28, 2026.
- If not submitted by April 30, it can still be filed late by July 29, 2026.
- Late submission requires payment of a €250 penalty, which can be reduced to €25 if regularized.
Source: ipsoa.it
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.
Latest Posts in "Italy"
- VAT Credit Assignment Effective Upon Notification to Public Administration, Rules Italian Supreme Court
- Short-term Rentals: VAT Obligations Triggered for Individuals Renting Out Three or More Properties
- Subjectively Non-Existent Invoices: Definition, Tax Implications, and Differences from Objectively Non-Existent Operations
- VAT Data Filed with Companies Register Bind the Tax Authority, Supreme Court Rules
- Short-Term Rental of Three or More Properties Triggers VAT and Electronic Reporting Duties













