Do you sell via Amazon FBA, Bol or your own webshop and store inventory in Italy? Then you will need to deal with the VAT return Italy 2026. Italian rules follow their own rhythm and the deadlines differ from those in the Netherlands. In this article we outline when you need to file, how often that happens, which deadlines apply in 2026 and exactly what steps you need to take. This way you know what is expected of you and you avoid penalties.
When do you need to file a VAT return in Italy?
An Italian VAT number (partita IVA) and a local Italian return are required as soon as you hold inventory in Italy. That is the core of it: it is about where your goods are stored, not how much you sell.
The trigger for a local Italian VAT return is therefore: you store inventory in Italy. This can happen because you store products yourself in your own fulfilment location or an Amazon warehouse, but also because you use Amazon FBA, where Amazon can store your products in Italian warehouses and ship from there.
Do you sell remotely from the Netherlands to Italian consumers? Then the EU threshold of 10,000 euros applies. If you exceed that threshold, you charge the Italian VAT rate. You can then declare those sales via the One Stop Shop (OSS) in the Netherlands, but you may also choose to register locally in Italy and file there. However, as soon as you have inventory in Italy, a local Italian registration and return is always mandatory, regardless of whether you also use the OSS.
What returns exist in Italy?
The most important is the periodic VAT settlement, the so-called Liquidazione periodica IVA. This is accompanied by the Comunicazione delle liquidazioni periodiche IVA (LIPE): a quarterly notification in which you show the Agenzia delle Entrate how you have calculated your VAT. In addition, there is the annual Dichiarazione IVA annuale, which closes the entire financial year. For cross-border goods flows within the EU you submit the Intrastat return, the Italian equivalent of the Dutch ICP return. Everything is processed digitally through the portal of the Agenzia delle Entrate, where you log in with Fisconline (for businesses) or via an intermediary with Entratel.
Overview: which return, how often and which form?
| Return | How often? | Deadline | Form |
|---|---|---|---|
| Periodic VAT payment (Liquidazione periodica) | Monthly or quarterly | The 16th of the following month (monthly); quarterly around the 16th of the second month after the quarter | F24 |
| Quarterly notification LIPE | Quarterly | Last day of the second month after the quarter | Modello LIPE |
| Annual return (Dichiarazione IVA annuale) | Annually | 1 February to 30 April 2026 (for financial year 2025) | Modello IVA 2026 |
| ICP goods (intra-community supplies) | Monthly or quarterly | The 25th of the following month/period | Intrastat INTRA-1 bis |
| ICP services | Monthly or quarterly | The 25th of the following month/period | Intrastat INTRA-1 quater |
| EU refund (8th Directive) | On request | No later than 30 September of the following year | Via Dutch Tax Authority |
| Non-EU refund (13th Directive) | On request | No later than 30 September of the following year | Directly with the Agenzia delle Entrate |
Do you pay Italian VAT but have no obligation to file there (for example on hotel or trade fair costs), then you reclaim that through the refund procedure. As an EU business this goes through the Dutch Tax Authority portal (8th Directive); businesses outside the EU submit their request directly to the Italian tax authority (13th Directive).
How often do you need to file?
In Italy, your turnover determines whether you pay monthly or quarterly. The monthly frequency is the default; the quarterly scheme is an option you may only choose if you remain below the turnover thresholds.
- You may choose the quarterly scheme (liquidazione trimestrale) if your annual turnover does not exceed 500,000 euros for services or 800,000 euros for other activities and goods supplies.
- If you choose the quarterly option, you pay a surcharge of 1% interest on the amount due for the first three quarters. For the fourth quarter this surcharge does not apply.
- If you are above the thresholds, you must pay monthly.
The LIPE quarterly notification is separate from the payment frequency: you always submit it quarterly, even if you pay monthly. In that notification you summarise the VAT calculations for the relevant months.
The 2026 deadlines at a glance
If you settle monthly, you pay VAT before the 16th of the following month each time via an F24 form. For quarterly payers and the LIPE notification, these specific dates apply in 2026:
- LIPE Q4 2025: no later than 2 March 2026 (28 February fell on a Saturday).
- LIPE Q1 2026: no later than 1 June 2026 (31 May fell on a Sunday).
- LIPE Q2 2026: no later than 30 September 2026.
- LIPE Q3 2026: no later than 30 November 2026.
- Quarterly payment Q1: 18 May 2026 (the 16th fell on a Saturday).
- Quarterly payment Q2: 20 August 2026 (with the regular Ferragosto extension).
- Quarterly payment Q3: 17 November 2026 (the 16th fell on a Sunday).
- Fourth quarter: no separate payment, this coincides with the annual return (balance due no later than 16 March 2027).
- Annual return (Dichiarazione IVA 2026 for 2025): between 1 February and 30 April 2026.
Pay close attention to the Intrastat return in 2026: from 25 February 2026 the threshold for the statistical notification of intra-community goods purchases has been significantly raised to 2,000,000 euros per quarter. For your ICP supplies of goods and services a quarterly threshold of 50,000 euros applies: if you remain below that in each of the four preceding quarters, you may file quarterly; if you exceed it the return becomes monthly. The deadline is always the 25th of the month after the period.
What happens if you are late?
If you pay your VAT late or not at all, the standard penalty is 25% of the unpaid amount (since the reform of 1 September 2024, previously this was 30%). If you pay within 90 days, that penalty is halved to 12.5%. Through the voluntary correction (ravvedimento operoso) you can significantly reduce the penalty by acting quickly: the sooner you pay, the lower the percentage, ranging from a fraction per day in the first two weeks to a few percent after a year. If you submit the LIPE quarterly notification late or incompletely, you risk a penalty of between 500 and 2,000 euros per notification; if you correct within 15 days, that becomes 250 to 1,000 euros.
Step-by-step guide: how to file your Italian VAT return
- Make sure you have an Italian VAT number (partita IVA) and access to the Agenzia delle Entrate portal via Fisconline or through an intermediary with Entratel.
- Issue your invoices correctly with the right rate: 22% standard, or a reduced rate of 10%, 5% or 4% depending on the product.
- Collect your sales and purchase data per period and calculate the VAT payable or reclaimable.
- Pay the VAT due with an F24 form before the 16th of the following month (or quarterly around the 16th of the second month after the quarter).
- Submit the LIPE notification quarterly via the portal.
- Close the financial year with the annual return (Modello IVA) between 1 February and 30 April.
- Do not forget the Intrastat return if you supply goods or services within the EU.
Bear in mind Italian e-invoicing via the Sistema di Interscambio (SdI). For Italian-established businesses this is mandatory; if you as a foreign business are only registered in Italy (without a permanent establishment), e-invoicing via SdI is not mandatory but is permitted. If you choose to do so, you save yourself the separate cross-border notification (esterometro), which otherwise continues to apply.
OSS or local return in Italy?
Do you sell from the Netherlands to Italian consumers without storing inventory there? Then you usually do not need to register in Italy. Once you exceed the EU threshold of 10,000 euros, you can neatly pay the Italian VAT through the One Stop Shop in the Netherlands. You then file one OSS return for all your EU sales and do not need to file an Italian return.
However, as soon as you store inventory in Italy, for example via Amazon Pan-EU FBA, the situation changes. You then need an Italian VAT number and must file locally, in addition to any OSS return for your other EU sales. That combination quickly becomes complex. Are you unsure whether the OSS works for you or whether a local registration is needed? Our VAT specialist Joke is happy to help you clarify your situation and make the right choice.
