Italy: Quarterly filings of VAT communications | KPMG | GLOBAL
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Italy: Quarterly filings of VAT “communications” under new law

Italy: Quarterly filings of VAT communications

Value added tax (VAT) measures contained in Law Decree no. 193 (22 October 2016) have been “converted into law.”


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Under the new law, effective 1 January 2017, the annual “communication” (information return) on sales and purchases (Spesometro) will no longer apply. Instead, quarterly communications will be required, with the filing generally required to be made by the end of the second month after the end of the quarter. The new law sets forth what details are to be including in the quarterly filings, and the revenue authority is directed to issue implementation guidelines.


Read a November 2016 report [PDF 185 KB] prepared by the KPMG member firm in Italy, and highlighting new items: New VAT measures confirmed

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