Italy Deferral of the VAT assessment deadlines – effects on the deadline presentation of the supplementary declaration 11 June 202273 views1 min read Art. 57, c. 3, of the Presidential Decree 26 October 1972 n. 633. Source: agenziaentrate.gov.it Reporting / Compliance VAT refund: what is the deferral of the assessment deadlines for? Reverse VAT charge: what to do after the extension to 31 December 2026