For limited number of taxpayers, pre-completed VAT returns launch based on SdI e-invoicing
The Italian Revenue Agency will offer the option of pre-filled VAT returns from this Friday for certain taxpayers. These are based on 2022 transaction data submitted via the Italian SdI e-invoicing regime. In this first wave, this is only on offer for resident taxpayers using the cash regime and filing quarterly.
Read more in our Italian VAT guide
European shift to pre-completed VAT filings
Italy is joining the new Greek pre-filled VAT return drive which was also launched in 2023, based on Greek myDATA e-ledgers.
EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) This grew from the 2020 Tax Action Plan proposals for a fairer and more efficient EU tax regime.
Such measures will support the creation of draft pre-filled invoice for member states who chose to follow the option to impose digital / e-invoicing on domestic transactions.
