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Reporting Italian VAT through the year

What a small Italian business reports for VAT beyond its payments: the quarterly return of settlements and its VP lines, the December advance under the historical, forecast and analytical methods, the annual return and its exemptions, and the option for cash accounting, with its two-million threshold and three-year commitment. Two modules with case studies, 2026 rules.

Intermediate2 modules44 minFree course

2026 rules — verified on September 24, 2026

Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.

This content is part of the path: Managing VAT in a small business· Step 3 of 11· Next step: Italian VAT calculator — taxable amount, tax and total

By the end of this course, you can…

These outcomes are the modules' own: the promise cannot say anything the course does not teach.

  • Tell the VAT payment apart from the return of periodic settlements, and say who is exempt from the return
  • Place the figures of a settlement in the VP section, including reverse charge, deferred VAT and credit brought forward
  • Keep the calendar of the four quarterly returns next to the calendar of payments
  • Choose the method for the December advance that costs least and pay it with the right tax code
  • Say who files the annual VAT return, within which window, and when the deadline moves earlier
  • Recognise the taxpayers who are exempt and those who may use the simplified Iva base form
  • Understand why VAT options, from quarterly settlement to cash accounting, go through the annual return
  • Apply cash accounting for VAT: conditions, excluded transactions, minimum term, exit and invoice wording

The programme, module by module

Each module has its own page. Durations are derived from the actual text, never announced by hand.

  1. Module 124 minFree — no accountThe quarterly return of VAT settlements and the December advanceWhat you will be able to do
    • Tell the VAT payment apart from the return of periodic settlements, and say who is exempt from the return
    • Place the figures of a settlement in the VP section, including reverse charge, deferred VAT and credit brought forward
    • Keep the calendar of the four quarterly returns next to the calendar of payments
    • Choose the method for the December advance that costs least and pay it with the right tax code
    Read this module
  2. Module 221 minFree — no accountThe annual VAT return and the option for cash accountingWhat you will be able to do
    • Say who files the annual VAT return, within which window, and when the deadline moves earlier
    • Recognise the taxpayers who are exempt and those who may use the simplified Iva base form
    • Understand why VAT options, from quarterly settlement to cash accounting, go through the annual return
    • Apply cash accounting for VAT: conditions, excluded transactions, minimum term, exit and invoice wording
    Read this module

What you take away

A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.

  • Participant handout (PDF)

    PDF

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

  • Exercise workbook (Word)

    Word

    • Learning objectives (2)
    • Key figures (4)
    • Mistakes to avoid (2)
    • Official sources (2)

Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.

Download the handouts

Where this course leads

A course that leads neither to a calculator nor to a form cannot be published: this block is the visible counterpart of that rule.

Run the numbers

The linked calculators apply this course's rules to your own figures — for free.

File it

Step-by-step guides to the official forms cited in this course.

Go further

The courses that follow on from this one.

Read in Italian

Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.