For limited number of taxpayers, pre-completed VAT returns launch based on SdI e-invoicing
The Italian Revenue Agency will offer the option of pre-filled VAT returns from this Friday for certain taxpayers. These are based on 2022 transaction data submitted via the Italian SdI e-invoicing regime. In this first wave, this is only on offer for resident taxpayers using the cash regime and filing quarterly.
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.
Pre-filled VAT / GST returns
| - Chile 2017 implementation |
| - Mexico with CFDI e-invoicing |
| - Bolivia with SFE e-invoicing 2021 |
| - Spain extension of pre-completed returns 2022 with SII |
| - Portugal 2018 SAF-T used for draft annual VAT return |
| - Italy 2023 first pre-filled returns available |
| - Suspended Hungary pre-filled VAT returns |
| - Albania 2021 with e-invoicing |
| - India 2021 GSTR 3B summary transaction form |
| - Greece myDATA 2022 pre-completed filings |
| - France live invoice reporting returns |
| - Peru and Ecuador |
| - Australia limited sales transaction reporting profiled returns |
| - China profiled returns for sales and purchases certain taxpayers |
| - Angola limited prefilled sales transaction VAT returns |
| - South Korea |
| - Tajikistan purchase and sales transactions precompleted returns |
| - Uzbekistan sales and transactions prefilled returns |
| - Armenia purchase and sales transactions precompleted returns |
