VAT returns in Italy 2026
VAT returns in Italy include current settlements, LIPE communications, F24 payments, and the annual IVA return. The scope and deadlines depend on the taxpayer's status and transaction type. If you need operational support, check out VAT registration abroad and OSS VAT returns.
Who settles VAT in Italy?
Obligations are analyzed for a specific VAT number, period, and flow of goods or services. An active Partita IVA does not automatically mean that every report must be submitted every period.
Active Partita IVA and Transactions
The company records sales and purchases settled through an Italian VAT number and maintains the data needed for current and annual settlements.
EU transactions
The use of an IT VAT number in deliveries, purchases or services may trigger obligations related to VIES, INTRASTAT and proper VAT treatment.
Import or local warehouse
The declaration must be reconciled with customs documents, warehouse movements, invoices and the actual place of commencement of shipment.
First, determine if a VAT number is needed
Detailed cases of warehousing, import, local sales and movements of own goods are discussed in the guide: VAT registration in Italy.
What are the obligations of settling VAT in Italy?
Not every element of the process is a declaration. IVA, LIPE, and INTRASTAT are declarations or communications, F24 is used for payments, VIES is a register, and documentation justifies the data reported in settlements.
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| Category | Element | What is it for? | The most important control |
|---|---|---|---|
| Declaration | IVA annual | Annual summary of Italian VAT. | Consistency with records, LIPE and payments. |
| Communication | LIPE | Data from periodic VAT settlements. | Quarter, result and VAT credit carried forward. |
| Report | INTRASTAT | Selected intra-EU transactions. | Form type, threshold and periodicity. |
| Payment | F24 | Payment of VAT and other public dues. | Tax code, period, amount and due date. |
| Register | VIES | Confirmation of number activity for EU transactions. | Verification of the number on the day of the transaction. |
| Evidence | Documentation | Invoices, import, warehouse and transport. | Full path from transaction to declaration. |
The most important VAT deadlines in Italy
The dates below represent the standard billing cycle. Due dates falling on a Saturday, Sunday, or holiday may be extended to the next business day, so please check the current Agenzia delle Entrate calendar before shipping or paying.
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| Duty | Standard term | Important disclaimer |
|---|---|---|
| Monthly VAT settlement | By the 16th of the following month. | The deadline is postponed if it falls on a holiday. |
| Quarterly VAT settlement | By the 16th day of the second month following the quarter. | Only for eligible taxpayers; usually with a 1% surcharge. |
| LIPE | After each quarter: May 31, September 30, November 30 and the last day of February. | Q4 may, in certain cases, be submitted in the annual declaration submitted by the end of February. |
| IVA annual 2026 | From February 1 to April 30, 2026. | Applies to tax year 2025; deadline has already passed. |
| IVA Annual Balance | Basically March 16th. | Deferment or installment options are possible with a corresponding increase in the amount. |
| INTRASTAT | Generally up to the 25th day after your period. | Monthly or quarterly depending on the form, type and value of the transaction. |
Example of a 2026 shift
The LIPE for Q1 2026 was due on June 1, 2026, because May 31 fell on a public holiday. Check the entry in the Agenzia delle Entrate calendar.
IVA 2026 Annual Declaration
The 2026 IVA form summarises transactions from the 2025 tax year. It does not include sales or purchases made in 2026 – these will go on the 2027 IVA return.
Year settled
IVA 2026 applies to data for 2025, even though the form is submitted in 2026.
Deadline for submission
The submission window ran from February 1 to April 30, 2026.
Annual balance
The balance of the declaration is generally due by March 16, with later payment options possible.
The IVA 2026 deadline has already passed
If the 2025 tax return has not been filed, the possibility of filing a late return and applying the tax deferral procedure should be urgently assessed. A return filed up to 90 days after the deadline may be considered late; after 90 days, it is generally considered omitted, although it may still be relevant for tax collection.
Official source: IVA annuale 2026 instruction.
LIPE and F24 payments – two different obligations
LIPE transmits data from periodic VAT settlements, while F24 is a payment form. Sending LIPE does not replace payment, and transfer or F24 do not replace communication.
LIPE dates
- Q1 - typically May 31;
- Q2 - September 30;
- Q3 - November 30;
- 4th quarter - the last day of February of the following year.
F24 payment terms
- monthly settlement - generally by the 16th of the following month;
- quarterly settlement - generally by the 16th day of the second month following the quarter;
- annual balance - generally by March 16.
Does LIPE need to be submitted if there is no data?
LIPE is not required if there is no data to report for a given period. However, the obligation may arise despite the absence of sales, for example, when a VAT credit is to be reported. The obligation to submit an annual declaration is assessed separately.
LIPE for the fourth quarter
In certain cases, fourth-quarter data can be submitted in the annual IVA return submitted by the end of February. This option requires the prior preparation of a complete annual return.
Let's establish responsibilities, deadlines and missing settlements
If you're unsure whether your IVA, LIPE, F24, and INTRASTAT settlements are complete, we'll discuss your transaction model and documentation. We also assist with late declarations, corrections, and ongoing maintenance.
INTRASTAT in Italy in 2026 and the role of VIES
INTRASTAT is a reporting obligation, while VIES is used to verify the validity of a VAT number for EU transactions. It's worth archiving the VIES verification confirmation with the transaction date, but it is not a "VIES report.".
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| Form/Area | Periodicity or threshold | What to control? |
|---|---|---|
| INTRA-1 - Delivery and Sales Services | Monthly or quarterly depending on the type of form and transaction value. | Evaluate the supply of goods and services separately; exceeding the condition may change the periodicity during the year. |
| INTRA-2 bis — purchase of goods | From 2026, the threshold for the monthly obligation is €2 million, reviewed in each of the four preceding quarters. | The threshold applies to purchases and may not be automatically applied to all forms. |
| INTRA-2 quarter — service acquisitions | The €100,000 threshold is assessed separately for each of the four preceding quarters. | Do not combine the value of services with the threshold specific to INTRA-2 bis. |
| Shipping date | Generally by the 25th of the month following the reference period. | Check for postponement if it falls on a holiday. |
| VIES | Verification for a specific transaction. | Keep confirmation of the contractor's status along with the date of verification. |
Official sources: ADM decision for 2026 and VIES information.
What warehouse and marketplace data is needed for the declaration?
This section does not address whether a company should register or when to use OSS. It merely provides the information required for Italian tax returns.
- date and number of the order and invoice;
- country of commencement and termination of transport;
- warehouse for issuing and receiving goods;
- B2B/B2C status and contractor's VAT number;
- net value, VAT, rate and currency;
- marketplace returns, cancellations and adjustments;
- movement of own goods;
- distinction between local, EU and OSS sales.
Don't base your declaration on a single marketplace report
The sales report must be reconciled with inventory movements, invoices, and payments. The full rules for online sales are discussed in the article "VAT e-commerce in Italy."
How to reconcile imports with VAT declarations in Italy?
Import VAT deduction requires that customs documents match the entity reporting the tax on the return. First, you must confirm who the importer is, and then agree on the amounts and dates.
List of documents
- customs document or message;
- MRN and application details;
- supplier invoice and shipping documents;
- proof of payment of the debt;
- customs representative details.
Pre-deduction check
- importer's identity and VAT number;
- tax base and VAT amount;
- date of document availability;
- linking imports with purchase records;
- no double treatment of tax.
How to include foreign transactions and reverse charge in VAT settlements?
As of July 1, 2022, data for many cross-border transactions will be transmitted transactionally via the SdI. The term "esterometro" still exists, but no longer refers to the former separate periodic communication.
Services from a foreign supplier
A document generally used by an Italian purchaser to integrate or self-invoice the purchase of services.
Intra-EU acquisition of goods
Document type used when integrating an invoice related to WNT.
Goods located in Italy
Applies to the purchase of goods located in Italy from a foreign supplier.
Corrections of declarations and ravvedimento operoso
The path depends on whether the declaration was submitted incorrectly, late, omitted, or whether the delay is solely related to payment. It's not worth issuing a single "VAT penalty" without specifying the type of violation.
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| Problem | Basic path | What needs to be determined? |
|---|---|---|
| Declaration submitted with an error | Integration declaration and possible ravvedimento. | Impact of error on tax, credit and prior communications. |
| Declaration submitted up to 90 days after the deadline | Late declaration and reduced sanction. | Exact shipping date, tax and interest due. |
| No declaration after more than 90 days | The declaration is generally treated as omitted. | Further recovery path and consequences for settlement. |
| Late payment | F24, interest and reduced penalty depending on delay. | Tax code, period, number of days and previous payments. |
The sooner, the greater the chance of limiting the effects
In certain cases, the operating penalty allows for independent settlement of the violation by paying tax, interest, and a reduced penalty. The calculation must be prepared for the specific error and the payment date.
Documents for VAT declaration in Italy
A good archive links each declaration item with an invoice, goods movement, payment and a document confirming the taxation method.
Sales and purchases
- sales and purchase invoices;
- corrections and cancellations;
- VAT records and exchange rates;
- marketplace reports.
Goods and transport
- warehouse reports;
- transport documents;
- movement of own goods;
- import and customs documents.
Settlements and audits
- LIPE and IVA annual;
- F24 confirmations;
- INTRASTAT reports;
- VIES verification confirmation.
Reconciliation instead of just collecting files
At the end of the period, check whether the totals from invoices, warehouse, import, LIPE, and F24 payments lead to the same result. The mere presence of documents in the folder does not guarantee a correct declaration.
How to prepare a VAT return - 6 steps
Monthly collection and control of data is good organizational practice, but it does not mean that every taxpayer has all the statutory monthly obligations.
Invoices, marketplace, warehouse, import and transport.
Local, EU, export, import, reverse charge and OSS.
Compare documents with VAT register and goods movement.
LIPE, F24, INTRASTAT and period-specific deadlines.
Keep transmission confirmations and F24.
Archive the explanations and prepare the data for the annual IVA.
The most important rules for VAT settlements in Italy
Deadlines are part of the process
LIPE, F24, IVA annual and INTRASTAT have different functions and their own calendar.
VIES and F24 are not declarations
VIES is a register, and F24 is a payment form. Both require separate checks.
Correct mistakes quickly
The type and date of the violation determine the correction path and the possibility of applying ravvedimento.
VAT declaration processing in Italy
Taxenlight supports IVA, LIPE and INTRASTAT preparation, F24 payments, corrections, documentation and ongoing communication.
FAQ: VAT returns in Italy 2026
Frequently asked questions about annual IVA, LIPE, F24, deadlines, INTRASTAT and corrections.
What VAT returns are filed in Italy?
The basic annual settlement is the IVA declaration. Depending on the situation, the taxpayer also submits quarterly LIPE communications and INTRASTAT reports. The F24 is a payment form, while the VIES is a register—not a declaration.
When is LIPE filed in Italy?
Standard due dates are May 31 for Q1, September 30 for Q2, November 30 for Q3, and the last day of February of the following year for Q4. The due date may be extended if it falls on a holiday.
What is F24 for with Italian VAT?
The F24 is used to pay VAT and other public liabilities. The correct tax code, period, and amount must be indicated. Simply filing a LIPE or IVA does not automatically trigger payment.
What is the due date for monthly VAT payments?
Monthly VAT payments are generally due by the 16th of the following month. If the due date falls on a public holiday, please check the official calendar for any postponement.
Is LIPE submitted in the absence of any data?
No, if there is no data to report during the period. However, the obligation may arise despite no sales, for example, in the case of a VAT credit carried forward. The annual return is analyzed separately.
Can the fourth quarter data be included in the annual declaration?
Yes, in certain cases, LIPE data for the fourth quarter can be submitted in the annual IVA declaration submitted by the end of February of the following year.
What if IVA 2026 has not been filed by 30 April?
Late filing and late filing must be assessed urgently. A declaration filed within 90 days of the deadline may remain valid as late; those filed more than 90 days after the deadline are generally considered omitted.
How is LIPE different from the IVA annual declaration?
LIPE provides quarterly data from periodic settlements, while the annual IVA summarizes the entire tax year. The data should be reconciled, but the obligations have different deadlines and scope.
Does INTRASTAT replace the IVA declaration?
No. INTRASTAT is a separate report on selected intra-EU transactions. It does not replace LIPE, the annual IVA declaration, or F24 payments.
What is the INTRASTAT deadline in Italy?
INTRASTAT reports are generally submitted by the 25th day of the month following the reference period. Monthly or quarterly reporting depends on the form, type, and value of the transaction.
Is VIES a periodic report?
No. VIES is a register and verification tool for VAT numbers for EU transactions. It's a good idea to keep the confirmation of the number verification, including the date, for your records.
How does ravvedimento operoso work?
Under certain conditions, a redressal fee allows for the independent correction of a violation by paying tax, interest, and a reduced penalty. The calculation method depends on the type of error and the length of the delay.
