Annual IVA Return
Annual IVA return filed electronically between 1 February and 30 April of the year after the tax year.
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Who this applies to
- IVA-registered businesses
What to file
The dichiarazione IVA for the previous tax year.
How to file
Electronically with the Agenzia delle Entrate. AccountsOS does not submit to the Agenzia delle Entrate. The company or its commercialista files.
Payment due
Any annual balance follows the IVA rules. Quarterly filers settle the fourth quarter with the annual balance by 16 March.
Penalties for missing this deadline
Penalty amounts are not quoted here. Confirm them with your commercialista.
Filing checklist
- Close the year and reconcile the IVA ledgers
- Check the periodic settlements against the return
- File between 1 February and 30 April
- Keep the receipt
Documents you'll need
- IVA ledgers for the year
- Periodic settlement figures
- Sales and purchase invoices
Common mistakes to avoid
- Waiting until the final days of April
- Not reconciling the return to the LIPE communications
- Forgetting the 16 March balance for quarterly filers
Never miss a Italy deadline
AccountsOS tracks every Agenzia delle Entrate and Registro Imprese (Camere di Commercio / InfoCamere) deadline and reminds you weeks ahead.
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