VAT numbers: pre-compiled on arrival. In 2021, the Revenue Agency is launching a new operation on the tax return side. On an experimental basis, starting from this year's operations and until the end of 2022, the tax authorities make available the drafts of the VAT registers of the purchase and sales invoices. The data - obtained from the Tax Registry, from electronic invoices, from cross-border communications and from telematics of the daily fees - will be made available in the reserved area of the Agenzia delle Entrate website. The goal, as in the case of the operation 730 pre-filled, is to simplify the dialogue between the tax authorities and citizens.
PRE-FILLED VAT NUMBER: THE AUDIENCE
According to estimates by the tax authorities, the VAT numbers involved are around 2,3 million, those who carry out the quarterly settlement by option. On the other hand, subjects operating in particular sectors of activity or for which special VAT regimes are envisaged (such as travel agencies or publishing) are excluded. Foreign entities also remain excluded, unless they have permanent establishments in Italy.
HOW THE PRECOMPILED FOR VAT NUMBER WORKS
As is already the case for the 730, even the pre-filled registers for VAT numbers can be accepted or integrated by taxpayers. Consequently, the obligation for taxable persons to keep the register of sales and purchases is cancelled. Those who wish to continue to operate as they have done up to now can limit themselves to consulting the registers pre-compiled by the tax authorities without validating them, and then carry out the procedure in the usual way.
In detail, the register can be integrated or accepted as it is starting from the fifth and up to the 15th day of the month following the reference month (or the reference quarter). On a technical level, VAT number holders (or intermediaries delegated by them) will be able to download documents from the reserved area of the Revenue website in Xml, Excel and Pdf formats.
