What are the LIPE and the annual IVA return?
The LIPE is a quarterly communication of periodic IVA settlements due on 31 May, 30 September, 30 November and 28 February. The annual IVA return is filed between 1 February and 30 April.
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Detailed Explanation
## The LIPE
The LIPE (Comunicazione delle Liquidazioni Periodiche IVA) is a quarterly communication of periodic IVA settlements sent electronically to the Agenzia delle Entrate. The dates are:
- 31 May for the first quarter
- 30 September for the second quarter
- 30 November for the third quarter
- 28 February for the fourth quarter
It is separate from the IVA payment and is due even when no IVA is payable.
## The annual IVA return
The annual return (dichiarazione IVA) is filed electronically between 1 February and 30 April of the year after the tax year. Quarterly filers settle the fourth quarter with the annual balance by 16 March.
## Who files
The company or its commercialista sends both. AccountsOS does not submit the LIPE or the annual return to the Agenzia delle Entrate.
## How AccountsOS helps
AccountsOS seeds the next four LIPE dates and the annual return date as reminders. Finn prepares the IVA figures from your books, which helps the return reconcile to the quarterly settlements.
Source: https://www.agenziaentrate.gov.it/portale/schede/comunicazioni/liquidazioni-periodiche-iva/infogen_comunicaz_liquidaz_per_iva
Real-World Examples
No IVA payable
A business owes no IVA for the quarter. It still sends the LIPE by the quarter date.
Filing the annual return
A business files its dichiarazione IVA in March, inside the 1 February to 30 April window.
Quarterly filer year-end
A quarterly filer settles Q4 with the annual balance by 16 March.
Common Mistakes to Avoid
- Skipping the LIPE because no IVA is payable
- Mixing up LIPE dates with payment dates
- Waiting until the last days of April for the annual return
- Expecting AccountsOS to send either filing
Frequently Asked Questions
What are the four LIPE dates?
31 May, 30 September, 30 November and 28 February.
Is the LIPE due when no IVA is payable?
Yes.
When is the annual IVA return filed?
Between 1 February and 30 April.
Does the LIPE include payment?
No. IVA is paid separately by F24.
Who files them?
The company or its commercialista.
Practical Tips
- Put the four LIPE dates in your calendar
- Reconcile the annual return to the LIPE figures
- File the annual return early in the window
- Keep receipts for both filings
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