Late VAT Return Over 90 Days: Penalties, Missed Deadlines, and No Remediation Options

• The ordinary deadline for submitting the 2026 VAT return (for 2025) is April 30, 2026.
• Returns submitted within 90 days after the deadline (by July 29, 2026) are considered late but valid and can be regularized with a reduced penalty through “ravvedimento operoso.”
• Returns submitted after 90 days (after July 29, 2026) are considered omitted, incur more severe penalties, and cannot be regularized through “ravvedimento operoso.”
• The fixed penalty for late submission is €250, reducible to €25 with “ravvedimento operoso” if paid promptly.
• The article analyzes deadlines, penalties, payments, supplementary returns, and notification terms.

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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