Everything is ready for the start of the experimental phase of the VAT pre-filled thanks to the data of e-invoices and gods fees which will begin to be collected from July 1st. The pre-compiled, which will now start on an experimental basis, will be effective from 1 January 2022.
Pre-filled in VAT, the signature arrives
The director of the Revenue Agency, Ernesto Maria Ruffini, signed the decree that establishes the procedures for preparing pre-filled VAT documents, those of access and identifies the audience of interested operators.
In the start-up phase, for the third quarter of 2021, access will be allowed to leave from 13 September and the operator will have until the end of October to view and possibly modify or integrate the draft registers of the third quarter.
Pre-filled VAT, the beneficiaries
For the tax years 2021 and 2022, in the experimental start-up phase, the recipients of the pre-filled VAT documents will be the VAT numbers who opt for quarterly settlement, with the exclusion of certain categories of subjects such as those who operate in particular sectors of activity or for which special regimes for VAT purposes are envisaged (for example, publishing, sale of used goods, travel agencies). From 2022 i will also be included in the audience subjects subject to VAT for cash.
Pre-filled VAT, which data
The pre-filled data will cover the drafts gods VAT registers and of communications of periodic settlements (Lipe) starting from the operations carried out from 1 July 2021. The draft monthly records are powered continuously with the data received, in order to allow the VAT subject, starting from the first day of the month being processed and up to the month following the reference quarter, to access the drafts to view and possibly modify or integrate the data.
Starting from the operations carried out from 1 January 2022, will also be available draft of the annual VAT return. For subjects who validate, in the event that the information proposed by the Revenue Agency is complete, or integrates the data proposed in the drafts in detail, the obligation to keep VAT records is no longer required.
VAT pre-filled, a dedicated area
Using data from electronic invoices, cross-border communications and daily charges, the Agency makes available in a dedicated web area to VAT operators. Each subject, directly or indirectly through a delegated intermediary, will be able to access through a dedicated web application within the Invoices and fees portal, to pre-filled VAT documents and carry out a series of operations, such as viewing, consulting, printing and saving data, extracting draft documents and sending communications of periodic payments and the annual VAT return.
– .
