Tax, all ready for the pre-filled VAT


Everything is ready for the start of the experimental phase with which the Italian tax authorities will make the so-called “VAT pre-filled“. In the wake of what is the pre-filled tax return, the tax authorities also prepare a pre-filled one for the VAT return, which will be composed on the basis of electronic invoices and payments.

VAT pre-filled

This is a further step towards a “friend” tax, simpler and at the service of the user, in which the intelligent use of the data in possession will make it easier to pay taxes and facilitate compliance. The Revenue Agency explains:

Using the data from electronic invoices, cross-border communications and daily payments, the Agency makes available to VAT operators, in an area web dedicated, the drafts of the VAT registers and of the communications of periodic settlements (LIPE) starting from the operations carried out from 1st July 2021. Starting from the operations carried out from 1st January 2022, the draft of the annual VAT return will also be available. For subjects who validate, in the event that the information proposed by the Revenue Agency is complete, or integrates the data proposed in the drafts in detail, the obligation to keep VAT records is no longer required.

It is clearly necessary to go through first experimental phase in which the system will learn to manage data, exceptions and a large volume of information, trying to optimize each step to arrive at an effectively effective and functional automation. “Each VAT taxable person, directly or through the intermediary who has the delegation to use the electronic invoicing services, will be able to access, through a dedicated web application within the Invoices and Considerations portal, the pre-filled VAT documents and carry out a series of operations, such as viewing, consulting, printing and saving data, extracting draft documents and sending communications of periodic payments and the annual VAT return“. The Revenue Agency continues: “An information section will be available in the dedicated web application that will guide taxpayers step by step in using all the features provided“.


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