31 May (Q1), 30 September (Q2), 30 November (Q3) and 28 February (Q4).
LIPE Quarterly Communication
Quarterly communication of periodic IVA settlements to the Agenzia delle Entrate, due even when no IVA is payable.
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Who this applies to
- IVA-registered businesses, whether they file monthly or quarterly
What to file
The communication of the periodic IVA settlements for the quarter.
How to file
Electronically with the Agenzia delle Entrate, through the SDI channel or Entratel. AccountsOS does not submit to the Agenzia delle Entrate.
Payment due
No payment is made with the LIPE. IVA is paid separately by F24.
Penalties for missing this deadline
Penalty amounts are not quoted here. Confirm them with your commercialista.
Filing checklist
- Confirm the settlements for each month or quarter
- Prepare the communication
- Send by the quarter date, even if no IVA is payable
- Keep the receipt
Documents you'll need
- IVA ledger report for the quarter
- Periodic settlement figures
Common mistakes to avoid
- Skipping the LIPE because no IVA is payable
- Mixing up the LIPE date with the IVA payment date
- Forgetting the 28 February date for the fourth quarter
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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