italy-vat-return

Italian periodic VAT (IVA) for tax year 2026 under the regime ordinario: the 22%, 10%, 5% and 4% rates and what Tabella A puts in each, monthly settlement by the 16th, the quarterly option (EUR 500,000 services and professions, EUR 800,000 other activities) with 1% interest, the LIPE quarterly communication and its VP rows, the annual return window to 30 April, reverse charge (art. 17), split payment for public bodies (extended to 30 June 2029), SdI e-invoicing (forfettari included since 2024) and the esterometro, blocked input VAT, and the penalties after D.Lgs. 87/2024 (25% late payment, ravvedimento, legal interest 1.60%). Trigger on: LIPE, liquidazione IVA, IVA trimestrale, versamento IVA F24, inversione contabile, scissione dei pagamenti, esterometro, ravvedimento IVA. Out of scope: the annual return and December acconto in depth (it-dichiarazione-iva-annuale), invoicing rules (italy-einvoice), the flat-rate regime (it-regime-forfettario), income tax (it-income-tax, it-ires-corpor

License

AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)