What is LIPE (Italy)?
The LIPE (Comunicazione delle Liquidazioni Periodiche IVA) is a quarterly communication of periodic IVA settlements sent to the Agenzia delle Entrate. It is due even when no IVA is payable.
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Example
The LIPE for April to June (Q2) is due by 30 September. A business with no IVA to pay in that quarter still sends it.
How LIPE (Italy) works in Italy
The four deadlines are 31 May for the first quarter, 30 September for the second, 30 November for the third and 28 February for the fourth. The LIPE is separate from the IVA payment. It reports the settlements, while the payment goes through F24.
AccountsOS seeds the next four LIPE dates as reminders. AccountsOS does not send the LIPE to the Agenzia delle Entrate. The company or its commercialista sends it.
Related terms
IVA (Imposta sul Valore Aggiunto) is Italian VAT. The ordinary rate is 22%, with reduced rates of 10%, 5% and 4%. It is paid through the modello F24.
The modello F24 is the payment form Italian taxpayers use to pay IRES, IRAP, IVA, withholding tax and INPS contributions to the Agenzia delle Entrate and INPS.
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