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 |