Italy to Introduce Pre-Completed VAT Returns by July 2020

Kelsey O'Gorman
November 7, 2019

From July 1, 2020, on an experimental basis, Italian taxpayers (i.e. businesses resident and established in Italy) may submit pre-completed VAT returns.

Specifically, Article 16 of recently enacted Decree n. 124/2019 provides that data gleaned from transactional information supplied from electronic invoices via SDI, cross-border transactions, as well as data collected on fees electronically will be used by Italy to pre-populate a VAT return to be later submitted by the taxpayer.

Much is yet to be understood regarding how this experiment will play out in Italy , but the Government is clearly expecting a positive outcome as the plan is to extend this regime to non-resident businesses as early as 2021. While the devil is in the details, this bold move is continued evidence of the changing role of periodic VAT returns in a world where invoice-level transactional information is provided by businesses to the government in real (or near real) time.

For further information on this tax simplification, please visit

Sign up for Email Updates

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


Kelsey O'Gorman

Kelsey O’Gorman is a Regulatory Counsel at Sovos. Within Sovos’ Regulatory Analysis function, Kelsey focuses on global sales tax and VAT issues, supporting both the tax determination and reporting engines. Kelsey received her B.A. in Psychology from University at Buffalo and her J.D. from Roger Williams University School of Law. She is a member of the Massachusetts Bar.
Share This Post