Italy VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. In Italy, nil VAT returns are generally not required if the taxpayer has not carried out any taxable transactions during the reporting period, unless the company is carrying forward a credit position from previous periods.

Deadlines and Frecuency

In Italy, VAT returns are typically filed on a quarterly basis, with the submission deadline being the last day of the second month following the end of the quarter. In addition to periodic filings, businesses must also submit an annual VAT return, which is due by 30th April of the following year.

If your Italian VAT return results in a payable position, the VAT payment deadline depends on the reporting frequency:

• For monthly payments, VAT must be paid by the 16th day of the following month.
• For quarterly payments, the deadline is the 16th day of the second month following the quarter.

VAT payments are made via bank transfer to the correspondent bank account of the tax authorities. It is important to include the specific payment reference, including your Italian VAT number and a specific code identifying the reporting period. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If the VAT return shows a credit position, refunds in Italy are generally requested through the annual VAT return. When the refund amount is less than EUR 30,000, the taxpayer may request repayment without providing a bank guarantee. However, for larger refunds or in certain cases, the company must meet additional formalities, including the “visto di conformità”—a conformity certification of the annual VAT return—and, where applicable, a supporting certificate confirming the balance sheet position. Your Marosa team will provide you with the necessary information and guide you through the required steps.

VAT Manual

Find additional information in our VAT manual VAT returns in Italy.

VAT Templates

Below you’ll find VAT templates available in English: