The Italian Revenue Agency (Agenzia delle Entrate) has formally approved the Modello IVA/2026 and the accompanying Modello IVA Base/2026, which taxpayers must use to file their annual VAT return for the 2025 tax year. The measures were adopted with the Provvedimento del 15 gennaio 2026, n. 51732, now published on the Agency’s portal. [agenziaent…ate.gov.it]
Scope and Structure of the New VAT Models
The updated declaration models include the standard Modello IVA/2026—consisting of the front page and a full suite of VAT calculation schedules (quadri VA, VC, VD, VE, VF, VJ, VH, VM, VK, VN, VL, VP, VQ, VT, VX, VO, VG). The directive also confirms that controlling entities applying VAT group liquidation must include the dedicated IVA 26 PR/2026 schedules (VS, VV, VW, VY, VZ). [fiscoetasse.com]
For taxpayers with simpler VAT profiles, the Modello IVA Base/2026 remains available and contains only the essential schedules for determining tax due, such as VA, VE, VF, VJ, VH, VP, VL, VT, and VX. [fiscoetasse.com]
Substantive Updates for 2026
The 2026 edition incorporates several regulatory changes introduced during the 2025 fiscal year. Updates include:
- New reporting rules for logistics, transport, and freight‑handling services, reflecting the option for the customer to self‑charge VAT on behalf of the supplier. These adjustments are visible in quadri VE and VJ. [ipsoa.it]
- Simplifications in group VAT reporting, including the removal of certain fields previously required to attest operational status of entities, and the elimination of outdated lines related to credits transferred within VAT groups. [informazio…fiscale.it]
Filing Deadlines
Taxpayers must submit the 2026 VAT return electronically between 1 February and 30 April 2026, consistent with the standard annual timeline. [fiscoetasse.com]
Source
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