Italy 2012 VAT return extension

Mon 11th Nov 2013

There has been a further extension to the filing of the annual 2012 Italian VAT filing.

The new filing date is the 31 January 2014.  Generally, Italian annual returns are due in by 30 September of the year following the calendar year of reporting.  Italian VAT registered companies may file these returns through Entratel or Finconline electronic filings systems.

Multiple Italian VAT filings

Italian filings are on an annual basis.  However, companies are required to make cash transfers on a monthly/quarterly basis during the year.

Other Italian filing requirements include:

  • summary annual return of taxable supplies, which is due in the February of the year following.
  • Blacklist report which details supplies above €500 to customer in countries on the official blacklist of trading countries
  • the Italian Spesometro which details supplies over €3,600 by customer