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.

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