1. Filing Deadline
The filing deadline for the Italy VAT Annual Summary Report is April 11 of the year following the reporting year.
(For example, the deadline for the 2024 Annual Summary Report is April 11, 2025, and so on.)
2. How to submit Annual Summary Report?
2.1 Log in, locate [VAT+] in the left navigation bar to access the filing page. Select the Pending Submission section, choose Italy as the country, search for the corresponding company name, or look for records listed under the declaration type "Annual Summary Report". Find the corresponding pending declaration period and click the “Submit” button to initiate the declaration process :
2.2 The following data will be pre-filled in the declaration details:
a. All filing data submitted and taxed through our system for the reporting year, along with filing receipts and tax payment vouchers.
b. For clients who transferred to our agency during the reporting year and have provided filing receipts for prior declarations with the previous agency, these records have been entered into the system by back-office staff.
2.3 The data you should check and supplement:
a. For clients newly registered and filing for the full reporting year (e.g., 2024) through our system, the declaration can be submitted directly.
b. For clients who transferred to our agency during the reporting year, please verify the following:
(1) Data already populated in the system, namely editable data, are the data that have been filed by the prior agency. These data have been entered into the system by our back-office staff. For these data, please upload the relevant filing receipts and tax payment vouchers. You can choose one of the following methods:
① Upload directly from your computer.
② Associate from service profile (if the filing receipts were previously uploaded in the VAT Transfer application form). Any additional filing items must be supplemented with relevant documentation.
(2) Ensure the declaration data include all data for the year. If any data is missing, please add the necessary data following the annual summary report guidelines and upload the required documentation.
(3) Please note:
① Export Net Sales: Please fill in the declared amount if this value is accounted for.
② Local B2B Net Sales: Please fill in the declared amount if this value is accounted for.
③ Deductible Tax: If you have made this declaration in the corresponding period, please supplement the import customs clearance documents and fill in the corresponding deductible tax amount.
④ Cross-border B2B sales: If you have made INTRASTAT declaration in the corresponding period, please upload the receipt and fill in the corresponding declaration amount.
⑤ Cross-border B2B purchasing: If you have made this declaration in the corresponding period, please provide the purchase invoice and fill in the corresponding declaration amount.
⑥ Actual tax paid in this period: Fill in according to the actual amount paid and upload the tax payment vouchers.
Click the [Revise] button to refill or amend the declaration data:
Once confirmed as accurate, click [Save] or [Submit].
3. Annual Summary Report Data Filing Guide
Notes:
① Please review the values for each declaration item horizontally. For the values in the receipt, the last two digits represent decimals. If blank, enter zero.
② For the data to the right of VP6 and VP14 o a credito, please enter negative values.
The value of VP6 and VP14 should be entered as -2841.71 for this receipt.
4. About Italy VAT Filing Receipt
① The Italy VAT filing cycle is divided into monthly and quarterly:
If "Mese" displays a value, it indicates a monthly filing (01-12 correspond to January–December).
If "Trimestre" displays a value, it indicates a quarterly filing (1-3 represent quarter 1-3, "5" indicating the fourth quarter).
② Please carefully review receipt examples for quarterly filing.
5. About Cross-Border B2B Sales (INTRASTAT Filing)
- If an INTRASTAT filing (B2B declaration) is submitted, please provide the filing receipt and enter the declared amount into the "Cross-Border B2B Sales" field.
- INTRASTAT filing cycles are classified as follows:
① If "Mese" displays a value, it indicates a monthly filing (01-12 correspond to January–December).
② For INTRASTAT monthly filing and VAT quarterly filing, summarise the values declared for the three months of the quarter. For example, if the January 2023 filing amount is €50, February is €10, and March is €20, the Q1 2023 cross-border B2B sales declaration amount should be €50+€10+€20=€80, and all three receipts should be uploaded as a combined file.
③ If "Trimestre" displays a value, it indicates a quarterly filing (1-4 correspond to quarter 1-4).
④ For INTRASTAT quarterly filing and VAT monthly filing, please enter the value declared into the "Cross-Border B2B Sales" field for the last month of the natural quarter. For example, if the declaration amount of Q1 2023 is €50, enter this value into the "Cross-Border B2B Sales" field of March or Q1 2023.
- Please carefully review the detailed filing receipts for INTRASTAT Filing as following.
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