Value Added Tax in local language is "Imposta sul valore aggiunto"

Frequency of Italian VAT returns

All VAT registered businesses must submit VAT returns and VAT ledgers on a quarterly basis.

In addition, monthly or quarterly VAT payments must be made depending on the turnover of the company in Italy. This threshold is different for goods and for services. Where the annual turnover exceeds €700,000 for companies supplying goods and services; and €400,000 companies supplying services exclusively, monthly VAT payments are due. In case this threshold is not exceeded, quarterly VAT payments must be made.

  • Frequency of filing

    • Standard reporting period
      Quarterly always (see payments below)
  • Frequency of payment

    • Monthly

      Turnover above:

      €400.000 for services

      €700.000 for goods

    • Quarterly

      Turnover bellow:

      €400.000 for services

      €700.000 for goods

When the taxpayer is paying VAT quarterly, the amount due should be increased by 1% to pay for index price fluctuations.

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