- The precompiled VAT declaration for 2024 is available from February 15th.
- Approximately 2.4 million professionals and businesses are eligible to use the precompiled VAT declaration.
- Recipients of the precompiled VAT declaration are resident and established subjects in Italy who make quarterly settlements, excluding certain categories such as travel agencies and those in the publishing sector.
- The precompiled VAT declaration is based on electronic invoices, cross-border operation communications, and telematic payments.
- To access the precompiled annual VAT declaration, users need to log in to the “Invoices and Payments” portal and go to the section dedicated to precompiled VAT documents.
- From February 15th, users can modify and add sections to the declaration, submit it, and pay the tax directly or through the F24 form.
- New functionalities have been introduced to the precompiled VAT registers, allowing for more accurate data input.
- Users can indicate compensation percentages for agricultural businesses and specify if VAT has been paid with the F24 form in cases of exceeding the threshold.
- Recipients and intermediaries can download monthly VAT register drafts, monthly and quarterly summary reports, and drafts of periodic settlement communications.
Source: ipsoa.it
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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