Italy amends VAT filing requirements

2 November 2016

As of 1 January 2017 the Italian tax authorities are proposing to introduce extensive changes to the VAT filings requirements. These changes will include:

  • A new requirement for quarterly VAT filings instead of the current requirement for VAT registered businesses to make periodic VAT payments.
  • The Annual Spesometro filing (client listing) will be replaced by a new quarterly listing of sales and purchase invoices.
  • The requirement to submit monthly acquisition intrastats will be abolished and this data will instead be reported via the quarterly invoice listing.


The annual Blacklist filing, which details Italian VAT registered companies transactions with countries on a black list, will be removed.

LATEST NEWS

Morocco introduces VAT on e-services for non-resident...

From 14 February 2024, Morocco introduced VAT at 20% on the sale of digital services by non-resident providers to local consumers.  Previously, foreign...

SEE MORE
VAT news
LATEST NEWS

Polish Ministry of Finance issues new National...

The Polish Ministry of Finance recently announced a round of nine public consultations ahead of a newly proposed July 2025 launch date of KSeF B2B e-invoicing...

SEE MORE
VAT news
LATEST NEWS

UPDATE: Belgium confirms the introduction of mandatory...

During February 2024, the Bill legislating for mandatory B2B e-invoicing in Belgium was gazetted, confirming the introduction of an e-invoicing regime from 1...

SEE MORE
VAT news

Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.