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Tax Pills

The new Italian project for prepopulated Vat returns move on its first step


The digitization of the Revenue Agency fiscal channels and tools takes another significant step forward. In fact, this week marks another digital-goal being the pre-filled draft VAT registers already accessible online for 2 million taxpayers who therefore can start to consult them within the Invoices and Payments portal. At the same time all taxpayers involved can also validate or modify the data of the operations carried out from 1 July 2021. Indeed, thanks to this further simplification, the operators can view and validate data, with or without changes, and also benefit of the exemption from record keeping. In addition, those who validate the draft VAT registers for all quarters of next year will also find the annual VAT return already precompiled in their reserved area starting in 2023. Furthermore, those who use the pre-filled VAT registers, validating them directly or integrating them earlier, will also enable to access, from 6 November, the communications of periodic settlements (Lipe models) prepared in pre-filled draft by the Agency for the reference quarter.

2 million taxpayers are involved in the first phase of the project's launch - The group of operators involved in this first phase includes about 2 million taxpayers. The experimentation, in fact, which concerns the tax years 2021 and 2022, for now applies only to businesses, professionals and self-employed workers resident and established in Italy who carry out the quarterly payment, with the exclusion of some categories of subjects, such as those who work in particular sectors of activity or those that benefit of special regimes for VAT purposes, such as, for example, publishing, sale of used goods and travel agencies.

A further step towards a smarter fiscal scenario - The Italian government has launched this ambitious new VAT collection program, under which the Revenue Agency will pre-fill VAT returns on behalf of taxpayers, with the aim to simplify the reporting and procedures of VAT documents and, at the same time, improve tax compliance. This is because pre-filled VAT forms can both simplify VAT collection for tax authorities and sharpen the ability of businesses to comply with tax duties.

Stefano Latini