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Italy ‘Black List’ switched to annual filing

  • VAT
  • 15 December 2014 | Richard Asquith

Italy ‘Black List’ switched to annual filing

The Italian VAT office has issued a decree switching the reporting period for the Black List report from monthly or quarterly to annual reporting. In addition, it has changed the annual reporting threshold to €10,000 per annum.

Italian Black List reporting

The Black List is an Italian declaration which Italian VAT registered businesses must complete if they are dealing with companies from certain other countries. These countries have been deemed as unsuitable for political or human rights reasons. Italian companies must list all sales or purchases from companies with a permanent establishment in the nominated countries. The requirement also extends to foreign companies with a non-resident VAT registration in Italy.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.