- The Italian Revenue Agency has issued Provision No. 239129/2026 governing automated VAT calculations for omitted or materially incomplete annual returns.
- The calculation can use e-invoices, telematic receipts, periodic VAT settlement communications, and recorded VAT payments.
- Taxpayers generally have 60 days to provide evidence or pay; payment within that period reduces the applicable penalty. [globalvatc…liance.com], [vatupdate.com]
Digital VAT data can now support an automated calculation
On 28 August 2026, the Italian Revenue Agency issued Provision No. 239129/2026, implementing the automated settlement procedure for annual VAT returns that have not been submitted. The procedure may also be used where a filed return omits the taxable-sales information needed to calculate turnover and VAT payable. [globalvatc…liance.com], [vatupdate.com]
The Revenue Agency may reconstruct the VAT position using electronic invoices, telematically transmitted receipts, periodic VAT settlement communications, and payments recorded for the relevant period. Identifiable input VAT and payments may be reflected, but VAT credits carried forward from a previous period are not automatically included in the calculation. [globalvatc…liance.com], [vatupdate.com]
This distinction can cause the automated result to differ from the taxpayer’s complete VAT position. A business may possess legally relevant credits or adjustments that are not visible in the data selected by the automated process.
A 60-day response window applies
The Revenue Agency communicates the calculation through certified email or, where necessary, registered mail. The supporting invoice and receipt details are also made available in the taxpayer’s online tax account. [globalvatc…liance.com]
The taxpayer has 60 days from receipt to submit information or explanations concerning omitted or incorrectly considered data, or to settle the amount due. Timely payment reduces the penalty to one-third. If the authority recalculates the liability after considering the taxpayer’s submission, a new 60-day period begins when the revised communication is received. Offsetting the settlement against other tax credits is not permitted. [globalvatc…liance.com], [vatupdate.com]
Businesses should implement controls that reconcile annual VAT returns to Sistema di Interscambio invoice data, telematic receipts, LIPE communications, and F24 payments. Filing-status controls are equally important because a technically rejected annual return could expose the taxpayer to the same automated process as a return that was never prepared.
External resources
- Global VAT Compliance — Italy: Automated VAT liquidation for omitted returns [globalvatc…liance.com]
- Global VAT Compliance — Italian Revenue Agency Provision No. 239129/2026 [globalvatc…liance.com]
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See also
Click HERE to Visit the YouTube Channel of Global VAT Compliance
Italian Tax Agency Can Assess Omitted VAT Returns Using E-Invoices and LIPE
- If an annual VAT return is omitted, the Italian Revenue Agency can determine the tax due using electronic invoices, receipts, and LIPE data, minus any VAT already paid.
- The Agency must notify the taxpayer of the settlement via PEC or registered mail.
- The taxpayer has 60 days to respond with clarifications or pay the amount due with a reduced penalty (one-third).
- If tax is owed, the penalty is 120% of the tax due, with a minimum of €250.
- Payment cannot be made using horizontal offsets with non-VAT tax credits.
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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