- The 2025 VAT declaration must be submitted even if there are no significant data or values to report.
- The absence of electronic invoices in 2024 may prevent automatic alerts from the tax agency for those not submitting the annual declaration.
- All business, artistic, or professional activity taxpayers with a VAT number are generally required to submit the annual VAT declaration.
- Obligated parties include those who opted for ordinary VAT application, heirs of the taxpayer, bankruptcy trustees, merging companies, and beneficiary companies in case of a split.
- Exemptions apply to taxpayers who only recorded exempt operations for the tax year.
Source: commercialistatelematico.com
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.
