Updated by Barbara Pollicina and Fabrizio Moscatelli, PKF-Studio TCL
Key data (Italy)
Information up to date as at 1 March 2024.
| A. VAT registration thresholds |
| VAT registration | €0 |
| Distance selling of goods and BTE services, for EU established businesses only | €10,000 |
| Relevant acquisitions | €10,000 |
|
| B. VAT rates |
| Standard rate | 22% |
| Reduced rates | 10%, 5%, 4% |
| Zero rate | 0% |
|
| C. VAT return filing periods |
| Annual electronic return (all businesses) | Annual |
| Quarterly VAT declarations (all businesses) | Quarterly |
|
| D. VAT return filing deadline |
| Annual electronic return (all businesses) | 30 April |
| Quarterly VAT declarations (all businesses) | Last day of the second month following each quarter.
For the second quarter, the deadline is 16 September. |
|
| E. VAT payment periods |
| All businesses | Monthly or quarterly (optional) |
| Annual advance payment (all businesses) | Annual |
|
| F. VAT payment deadlines |
| Monthly |
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 24 Aug 2024 15:03