Italy has published the Modello IVA 2026 and IVA BASE 2026 annual VAT return forms and instructions for the 2025 tax year, setting electronic filing deadlines from 1 February to 30 April 2026 and reflecting recent regulatory and Budget Law changes.
The Italian tax authorities have released the 2026 annual VAT return forms, Modello IVA 2026 and the simplified IVA BASE 2026, together with their official instructions for the 2025 tax year. The forms are available electronically on the Agenzia delle Entrate website.
VAT-registered taxpayers must file the annual return electronically between 1 February and 30 April 2026. The filing obligation applies to all VAT taxpayers, including non-resident entities operating in Italy through a fiscal representative or a fixed establishment, even where no taxable transactions were carried out during the year. Taxpayers subject to certain special regimes, such as the flat-rate scheme, may be exempt.
Returns must be submitted exclusively through the Agenzia delle Entrate’s online platforms, Entratel or Fisconline. The IVA BASE 2026 form remains available for taxpayers who meet the eligibility conditions for the simplified return.
The 2026 forms reflect regulatory changes applicable from the 2025 tax year. Updates include adjustments for the transport and logistics sector, incorporating new rules on the reverse charge mechanism and the optional client VAT payment system in specific cases. Amendments have also been made to the calculation framework for input VAT deduction adjustments.
In addition, the forms take account of measures introduced by the 2026 Budget Law, which allow the tax authorities to automatically determine and claim VAT liabilities based on e-invoice data where an annual VAT return is not filed, without following the standard assessment process.
