VATLive > Blog > Italy > Italy precompleted VAT returns January 2021

Italy precompleted VAT returns January 2021

  • May 28, 2020 | Richard Asquith

Updated 28 May 2020: Italy has now delayed again the introduction of precompleted VAT returns. This time due to the COVID crisis. The new implementation date is 1 January 2021.

Italy is proposing to offer resident VAT registered business pre-completed VAT returns from 1 July 2020. The measure has been introduced in a new law decree, gazetted on 26 October.

The Italian tax authorities, Agenzia delle Entrate, will create VAT ledgers and draft quarterly VAT returns for Italian resident entities only. These will be based on transactions processed through the SdI e-invoicing system, Esterometro and daily online cash till reports. Businesses will be able to review and amend the return before approval.

Non-resident Italian VAT-registered businesses will still be obliged to complete and submit their VAT returns as currently. The measure will be extended to Annual Return in 2021.


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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 can be contacted at: richard.asquith@avalara.com 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.
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