Small taxpayers, pre-completed VAT returns launch based on SdI e-invoicing
The Italian Revenue Agency has extended the option of pre-filled VAT returns this month for certain taxpayers. These are based on transaction data submitted via the Italian SdI e-invoicing regime. The service will be available for taxpayers with less than 2,000 transactions.
This extension moves the test period until the start of 2027.
All other taxpayers may download their transaction for completion of their annual return.
Read more in our Italian VAT guide
European shift to pre-completed VAT filings
Italy is joining the new Greek pre-filled VAT return drive which was also launched in 2023, based on Greek myDATA e-ledgers.
EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) This grew from the 2020 Tax Action Plan proposals for a fairer and more efficient EU tax regime.
Such measures will support the creation of draft pre-filled invoice for member states who chose to follow the option to impose digital / e-invoicing on domestic transactions.
