Italian VAT return due dates
Regarding due dates, we should differentiate between VAT returns and VAT payments.
Italian VAT payments
Italian monthly VAT calculations must be paid by the 16th day of the month following the reporting period. Quarterly VAT calculations must be paid by the 16th day of the second month following the reporting period for the first three calendar quarters of the year. The fourth quarter VAT return is due by 16 March.
As a general rule, quarterly VAT calculations follow the calendar quarter (January to March, April to June, etc).
For example, the second quarter VAT calculation of 2017 is due by 16 August 2017. Your VAT payment must reach the tax authorities bank account by the same due date.
If the due date falls on a Saturday, Sunday or bank holiday, the date is shifted to the next working day.
In addition to monthly or quarterly VAT payments, an annual prepayment must be made by the 27 December.
VAT payment frequencyVAT payment due date
Monthly16th day of the month following the reporting period
Quarterly16th day of the second month following the reporting period. The fourth quarter VAT payment of the year is due by March 16
Annual prepayment27th of December
When the taxpayer is paying VAT quarterly, the amount due should be increased by 1% to pay for index price fluctuations.
Italian VAT returns
Quarterly VAT returns including VAT ledgers are required as from 1 January 2017. The due date to submit this return is the end of the second month following the reporting period. There is a holiday extension foreseen for the second quarter VAT return, which will be due by 16 September of the following year.
The due date for Annual VAT returns is 30 April of the following year. The 2016 Annual VAT return will still be submitted by the former due date: 28 February 2017.
VAT returnVAT return due date
Monthly VAT returnNot applicable
Quarterly VAT returnLast working day of the second month following the quarter
Annual Summary VAT return30 April of the following year