{"id":13923,"date":"2026-05-19T09:57:34","date_gmt":"2026-05-19T08:57:34","guid":{"rendered":"https:\/\/meridianglobalservices.com\/?p=13923"},"modified":"2026-05-19T09:57:34","modified_gmt":"2026-05-19T08:57:34","slug":"italy-introduces-automated-vat-assessment-for-omitted-annual-returns","status":"publish","type":"post","link":"https:\/\/meridianglobalservices.com\/fr\/italy-introduces-automated-vat-assessment-for-omitted-annual-returns\/","title":{"rendered":"Italy introduces automated VAT assessment for omitted annual returns"},"content":{"rendered":"<p data-rm-block-id=\"block-1\">From January 2026, Italy has introduced new legislation to allow an automated VAT assessment regime for omitted annual VAT returns.<\/p>\n<p data-rm-block-id=\"block-2\">The new legislation enables the tax authority to calculate the VAT due automatically using data already available in its systems, including electronic invoices, telematic receipts, and periodic VAT settlement data, instead of relying on manual audits or traditional assessments.<\/p>\n<p data-rm-block-id=\"block-3\"><strong><u>Understanding the new approach in detail<\/u><\/strong><\/p>\n<ul>\n<li data-rm-block-id=\"block-4\">It applies to omitted annual VAT returns i.e., cases where a taxpayer fails to file the annual VAT declaration by the legal deadline or submits a return lacking the necessary declarations to determine the VAT due;<\/li>\n<li data-rm-block-id=\"block-5\">Via the new automated procedure, the Tax authority can calculate owed VAT using data from the e-invoicing and digital VAT reporting ecosystem;<\/li>\n<li data-rm-block-id=\"block-6\">The automated determination must however occur by 31 December of the seventh year following the year in which the missing return should have been filed;<\/li>\n<li data-rm-block-id=\"block-7\">The taxpayer will receive a formal notice of the assessed VAT, interest, and penalties with a 60-day period to either clarify or pay the amount due before collection actions commence.<\/li>\n<\/ul>\n<p data-rm-block-id=\"block-8\"><strong><u>Penalties applicable and procedural effects of the new legislation <\/u><\/strong><\/p>\n<p data-rm-block-id=\"block-9\">The standard penalty for failing to file the annual VAT return is 120 % of the VAT due (net of payments already made). Taxpayers who pay within the 60-day notification period can benefit from a penalty reduction to one-third of the assessed amount (i.e. penalty reduced of 40 %).<\/p>\n<p data-rm-block-id=\"block-10\">It must be noted that while payments already made are considered, unused VAT credits from the prior period are not generally included in initial calculations but can be raised in subsequent discussions with the tax authority.<\/p>\n<p data-rm-block-id=\"block-11\">The main purpose of the new Italian approach is to accelerate recovery of unpaid VAT and reduce the VAT compliance gap in Italy and reflects a broader digitalization trend in Italian tax compliance.<\/p>\n<p data-rm-block-id=\"block-12\">Si votre entreprise a des exigences actives en mati\u00e8re d'enregistrement et de conformit\u00e9 \u00e0 la TVA en Italie et que vous souhaitez recevoir des informations suppl\u00e9mentaires, n'h\u00e9sitez pas \u00e0 nous contacter.<\/p>\n<p data-rm-block-id=\"block-13\">","protected":false},"excerpt":{"rendered":"<p>From January 2026, Italy has introduced new legislation to allow an automated VAT assessment regime for omitted annual VAT returns. The new legislation enables the tax authority [&hellip;]<\/p>\n","protected":false},"author":239137924,"featured_media":13925,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","content-type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[1387],"tags":[1425],"class_list":["post-13923","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eu-vat-update","tag-italy-vat-update"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/meridianglobalservices.com\/wp-content\/uploads\/2026\/05\/itaintrod_1140x360.jpg","jetpack_likes_enabled":true,"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pfNysa-3Cz","_links":{"self":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/13923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/users\/239137924"}],"replies":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/comments?post=13923"}],"version-history":[{"count":3,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/13923\/revisions"}],"predecessor-version":[{"id":13927,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/posts\/13923\/revisions\/13927"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media\/13925"}],"wp:attachment":[{"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/media?parent=13923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/categories?post=13923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/meridianglobalservices.com\/fr\/wp-json\/wp\/v2\/tags?post=13923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}