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.

Need a fiscal representative in Italy?

Non-EU businesses selling in Italy will need to appoint a fiscal representative alongside completing VAT registration and returns.
Fiscal representatives are responsible for the accurate VAT submissions of their non-EU clients.
Avalara offers a Fiscal Representative Service as part of its international VAT and GST Registration and Returns Service.

Need help with your Italian VAT compliance?

Researching Italian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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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 is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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