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Italy delays VAT payment for COVID-19

Italy has extended the June payment deadline of VAT liabilities until 20 July 2021. The original deadline was 30 June 2021. Most VAT payers in Italy report quarterly. But payments for VAT should be made monthly.

In addition to Value Added Tax obligations, the delays has been applied to income tax and regional taxes.

This is being made available to small enterprises and those recognised under the indici sintetici di affidabilità fiscale, ISA. The deadline extension was provided by the Decree of the President of the Council of Ministers of 28 June 2021, published in the Official Gazette No. 154 of 30 June 2021.

Late VAT returns €2,000 to €5,000 fine. This is reduced by 50% if submitted within 15 days of the original deadline. There is a 30% fine for non-payment of any VAT due, which may be reduced once paid.

If you are Italian VAT registered and obliged to complete quarterly reporting, VAT Calc’s VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor tools.


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