Italy’s Revenue Agency has approved the Annual VAT Return Form for the 2025 filing period, covering the 2024 tax year on 15 January 2025.
A Basic Annual VAT Return Form is now available for qualifying taxpayers. Both annual return forms must be submitted online between 1 February and 30 April 2025.
The 2025 VAT and basic VAT models are also in their final form, the latter intended for taxpayers who determined the tax according to the general rules during 2024. Among the new features, the “VO” table considers the options for voluntary organisations and social promotion associations that have chosen the special regime and for youth enterprises in agriculture that have adopted the facilitated regime.