A further extension has been made to the deadline for filing of the annual 2012 Italian VAT filing. The new filing date is 31 January 2014. Italian VAT registered companies will be able to file these returns through the Entratel or Finconline electronic filings systems.

Other requirements which will have to be provided are as follows:

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