Module 221 min2465 wordsFree — no account
The annual VAT return and the option for cash accounting
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Iva 2026, what it is (who files, deadlines, February option) — verified on September 24, 2026
- Agenzia delle Entrate — Iva 2026, taxpayers exempt from the VAT return — verified on September 24, 2026
- Agenzia delle Entrate — Iva base 2026, what it is (conditions and exclusions) — verified on September 24, 2026
- Agenzia delle Entrate — Cash accounting option for VAT, what it is — verified on September 24, 2026
- Agenzia delle Entrate — Cash accounting option for VAT, how to exercise it — verified on September 24, 2026
- Agenzia delle Entrate — Cash accounting option for VAT, excluded transactions — verified on September 24, 2026
- Agenzia delle Entrate — Periodic VAT payment, how and when (quarterly option, fourth quarter) — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Month of the following year in which the fourth-quarter payment falls due, on the 16th — 3 (March)
agenziaentrate.gov.it · 2026 rules - Day of that month by which the balance is paid — 16
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
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.