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How often do I have to file a VAT return in Italy?

Italy has two filing frequencies (monthly and quarterly) and an annual summary.

Whether you file monthly or quarterly depends on your turnover: 

Filing Frequency Threshold
Monthly Turnover of more than €700,000 for companies supplying goods and services and €400,000 for companies supplying services exclusively from the previous year  
Quarterly Turnover of less than €700,000 for companies supplying goods and services, and €400,000 for companies supplying services exclusively from the previous year  
Annual Summary Applicable for all VAT registrants, apart from businesses that have only made exempt supplies in the previous VAT year  

Taxpayers making payments monthly submit a report detailing the amounts they should have paid for the previous three months, four times a year.

Frequency Filing Deadline Payment Deadline Advance Payment
Monthly Last working day of the second month following the quarter  16th day of the month following the reporting period  For VAT due for December: 27th December
Quarterly Last working day of the second month following the quarter  16th day of the second month following the reporting period 
 
The fourth quarter VAT payment is normally due by an extended deadline 		 For VAT due for Q4: 27th December
Annual Summary 30th April of the following year N/A N/A

When you’re paying VAT quarterly, increase the amount you owe by 1% to account for the index price fluctuations (unless you’re paying in advance). If the deadline falls on a Saturday or a public holiday, it’s extended to the next working day.