Pre-filled Italian Annual VAT return – an innovative change

Luca Clivati
March 21, 2023

On 10 February 2023, the Italian Tax Authority introduced the possibility for 2.4 million professionals and companies to view and download the pre-filled Annual VAT declaration related to transactions carried out in 2022.

This return must be submitted by 2 May 2023.

Who does this impact?

The service is available for taxpayers defined by the provisions of announcement no. 183994 of 8 July 2021 and announcement no. 9652/2023 of 12 January 2023.

These are taxable residents established in Italy who carry out quarterly VAT payments. Exclusions include those operating in sectors of activity or for which special regimes are provided for VAT purposes, including:

  • Publishing
  • Sale of used/second-hand goods
  • Travel agencies

This service is not available for companies established outside of Italy that are registered for VAT in Italy through direct registration or a fiscal representative.

What does it mean for the taxpayers impacted?

The Italian Tax Authority prepared the pre-filled draft thanks to the following data:

  1. Pre-filled VAT registers
  2. Daily fees transmitted electronically
  3. The Annual VAT return related to 2021 (for example, in case there is a VAT credit carried forward to 2022)
  4. Other information in the Italian Tax Authority’s database (for example, payments with F24 Forms)

How can I view the declaration?

Taxpayers can access this new functionality by entering their credentials in the ‘Invoices and fees’ (‘Fatture e corrispettivi’) portal of the Italian Tax Authority. They must access the section dedicated to pre-filled VAT documents where the new “Annual VAT return” section is present.

Can the pre-filled return be amended?

Pre-filled returns were made available on 15 February. Since then, taxpayers have been allowed to modify the pre-filled draft, integrate it and proceed with the submission.

Additional benefits

Taxpayers using the aforementioned portal will be allowed to:

  1. Calculate and pay the VAT due concerning the Annual VAT return of 2022 (that is due by 16 March 2023)
  2. Submit a correction of the Annual VAT Return, before 2 May 2023. (If needed, penalties should not apply)
  3. Submit a supplementary declaration of the Annual VAT Return, after 3 May 2023. (If required, penalties might apply)

Do I have to perform a cross check with the pre-filled Annual VAT Return?

Taxpayers should cross check the data in the pre-filled Annual VAT Return and the data in their management systems and edit the return accordingly before accepting and submitting.

More Questions? Ask our experts

If you have more questions about the pre-filled Italian annual VAT return or need support with tax compliance in Italy talk to our experts.

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.


Luca Clivati

Luca joined Sovos in 2022 and is a senior manager of the consulting team within Compliance Services. He holds a Master’s degree in International Economics and has 13+ years of experience on cross-border transactions and international VAT and GST. Luca specializes in tax consulting advisory focusing on indirect taxes, diagnosis, solution, development and implementation of clients’ tax requirements, VAT compliance and tax due diligences within the EU and in jurisdictions outside of it (mostly Norway, Switzerland, New Zealand, Australia and Singapore).
Share This Post

EMEA VAT & Fiscal Reporting
May 24, 2023
VAT and Art: What you need to know

Significant inflation increases have impacted most of the world’s economies, with the UK still above 10% in 2023. This increase means a reduction in the purchasing power of consumers. Together with increases in the cost of raw materials, this has created uncertainty regarding growth of entire industrial departments and reduced profit margins for companies. The […]

May 23, 2023
IPT: Location of Risk and Territoriality

Much of the discussion on the Location of Risk triggering a country’s entitlement to levy insurance premium tax (IPT) and parafiscal charges focuses on the rules for different types of insurance. European Union (EU) Directive 2009/138/EC (Solvency II) set out these rules. However, a related topic of growing importance in this area concerns territoriality, i.e. […]

Asia Pacific E-Invoicing Compliance
May 23, 2023
Japan: New e-Invoice Retention Requirements

Japan’s new e-invoice retention requirements are part of the country’s latest Electronic Record Retention Law (ERRL) reform. Along with measures such as the Qualified Invoice System (QIS) and the possibility to issue and send invoices electronically via PEPPOL, Japan is implementing different indirect tax control measures, seeking to reduce tax evasion and promote digital transformation. […]

E-Invoicing Compliance EMEA
May 15, 2023
Bizkaia: What is TicketBAI Invoicing?

TicketBAI invoicing is one of the three elements in Bizkaia’s Batuz tax control strategy, which will become mandatory on 1 January 2024. Taxpayers subject to Batuz will be obliged to issue invoices using TicketBAI-compliant software, which must comply with technical specifications and functional characteristics established by law. Bizkaia’s TicketBAI system has particularities compared with TicketBAI […]

E-Invoicing Compliance EMEA VAT & Fiscal Reporting
April 12, 2023
France e-invoicing and e-reporting: choosing the right PDP

5 Questions to Ask Yourself Tax compliance in France is already complicated. New e-invoicing and e-reporting regulations being introduced by the DGFIP in 2024 will mean companies doing business in the French Republic face some of the most onerous compliance obligations of all VAT jurisdictions. One significant change for many businesses will be the need […]