Pre-filled VAT returns


Countries frequently review their fiscal procedures, often primarily with a view to simplify the tax process for the end user- the taxpayer.  

Last month in Greece we saw the government offer taxpayers, on an optional basis, the provision to access pre-filled VAT returns. This month Italy is offering taxpayers, under certain circumstances, a similar incentive.   

The pre-filled VAT returns are intrinsically linked with e-invoicing in Italy- as the taxpayers selected for this functionality will be based on 2022 transaction data issued via the Italian e-invoicing platform, the Sistema di Interscambio (SdI). Thus far, this service is only available to resident taxpayers using the cash regime and filing quarterly.   

The shift to pre-filled VAT returns shows Italy following the trajectory of countries implementing similar measures, such as Spain and Portugal.   

The drive towards digitisation and automation of fiscal procedures more generally is mirrored in the VAT in the Digital Age (ViDA) proposal, manifesting the streamlining of fiscal procedures is very much in the public consciousness. You can read more about the ViDA proposal in our recent post here.   


Browse Italy updates

Pre-filled VAT returns
  • Country updates
Extension of reduced VAT rates
  • VAT/G(S)ST rate information
Introduction of the plastic tax
  • Other applicable taxes

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