From Friday 10 February the pre-filled declaration 2023 for the VAT matches. After the 730 pre-compiled for employees and pensioners, the Revenue Agency has announced the novelty that extends the simplification fiscal also to 2,4 million businesses and professionals who will be able to view and download their own model with the data relating to the 2022 tax year entered directly by the tax authorities. From February 15, then, it will then be possible to modify it, integrate it and proceed with sending.
"A simpler tax system that works better is an investment not only for the country-system but also for the next generations", said the director of the Revenue Agency, Ernesto Maria Ruffini.
Who can use the new service
The service is available for businesses and self-employed workers who fall within the category defined by the provisions of 8 July 2021 and 12 January 2023. In particular, these are taxable persons resident and established in Italy who carry out the quarterly payment, with the exclusion of some categories such as those who operate in particular sectors of activity or for which there are special regimes for VAT purposes (publishing, sale of used goods, travel agencies). With the provision of last January, agricultural producers (or those who carry out related agricultural activities) and agritourisms were also included in the audience.
Pre-compiled 2023 VAT numbers: how it works
To view the annual declaration prepared by the Agency, enter the portal with your credentials in the "Invoices and fees", and access the section dedicated to pre-compiled VAT documents in which there is the new section "Annual VAT declaration". From 15 February they will then be able to modify it, integrate it and send it and make the payment of the tax to be paid by direct debit to their account, or alternatively, print the model F24 pre-compiled and proceed with the payment in the ordinary way.
If you choose to pay the tax you will be able to:
- choose the payment date;
- choose the number of installments;
- calculate the amount to be paid;
- calculate the details of any installments.
