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Tax Pills

Pre-filled VAT return kicks off for more than 2 million professionals and businesses

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As of now, all interested taxpayers can view and download the Vat form. As stated by the Director of the Revenue Agency himself, Ernesto Maria Ruffini, "Simplifying is an investment for the country". Indeed, after the pre-populated 730, already available for employees and pensioners, a new wave of tax simplifications is also arriving for self-employed workers with a VAT registration number.

The target group of taxpayers affected - In fact, the prefilled VAT return will allow 2.4 million businesses and professionals to view and download their form with data for the 2022 tax year. The all bank of information and figures are reported directly by the Revenue Service. In details, the service is available to businesses and self-employed persons who fall within the audience defined by the July 8, 2021 and Jan. 12, 2023 Director Acts. Specifically, these are taxable persons resident and established in Italy who make quarterly settlements, with the exclusion of certain categories such as those operating in particular sectors of activity or for which special regimes are already provided for VAT purposes (e.g., publishing, sale of used goods, travel agencies). Last January's measure also included agricultural producers (or those engaged in related agricultural activities) and agritourists, among others.

How the new service work - From February 15, it will then be possible to edit, supplement and submit the vat form. The new functionality, available in the "e-Invoices and Payments" portal, also allows all taxpayers to calculate and pay the tax due and, if necessary, submit a corrective or supplementary return. One can also import the prefilled data into his own management systems, in order to compare the figures with those already in his own database. Indeed, the annual return is in addition to the other documents already prefilled for VAT purpose and made available as of the second half of 2021, such as registers and periodic liquidation statements (Lipe).

NRPR and the prefilled Vat - With the implementation of the prefilled VAT return, the Italian Revenue Agency is also contributing to the goal set by the National Recovery and Resilience Plan (NRPR) to simplify compliance for businesses and professionals, whose deadline is set for June 2023.
The Head of the Revenue Agency on the new advanced tool - "The introduction of this new service," has stated the Revenue Agency Director, Ernesto Maria Ruffini, "is a concrete support that the Agency makes available to a significant audience of our economic and productive sector, with a view to transparency and collaboration. A simpler tax system that works better is an investment not only for the Country-system but also for the next generations."

Stefano Latini