The Italian Revenue Agency has approved the VAT return forms for the 2025 tax year, setting out electronic filing requirements, applicable deadlines, and the availability of a simplified option for eligible taxpayers ahead of the 2026 filing season.

The Italian Revenue Agency approved the Annual VAT Return Form to be used for filings in 2026, covering the 2025 tax year.

Alongside the standard form, a simplified “Basic Annual VAT Return Form” has also been introduced for taxpayers who meet specific eligibility criteria.

All annual VAT returns, whether submitted using the standard or the basic form, must be filed electronically. The filing window opens on 1 February 2026 and closes on 30 April 2026, and submissions must be completed within this period to be considered compliant.