VAT return in Italy
How often is a VAT return filed in Italy?
Companies submit quarterly VAT returns.
In Italy, the annual VAT return is also submitted by April 30 of the following year.
Is there anything else to file in addition to the VAT return?
Yes, if you export goods to another EU country in the given month or quarter, you also need to submit EC Sales list
Together with the quarterly return, it is necessary to submit a list of all invoices to Spesometro
If you sell goods through an e-shop or marketplace, you will also need a codice destinario. E.g. Amazon requires it to start selling from a warehouse in Italy.
What documents are needed to process a VAT return in Italy?
Invoices received from suppliers
Invoices or documents for moved goods from another EU country to Italy (for example, if you send from your home warehouse to a warehouse in Italy, nbeo amazon moves goods between warehouses in individual countries)
Issued invoices - SME Vision works with documents in CSV, xls files, Amazon Sales list is sufficient for sellers on Amazon.