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Italian periodic VAT settlements report (LIPE)

VAT-registered businesses in Italy report the summary figures of their periodic VAT settlements to the Agenzia delle Entrate every quarter on the « Comunicazione delle liquidazioni periodiche Iva » form (known as LIPE), online only, by the last day of the second month after the quarter. The second quarter is the exception, due by 30 September; the fourth may instead be reported in the annual VAT return, which must then be filed by the end of February.

Up to date for 2026 — verified on September 24, 2026Official procedure, no printed formGuide: about 30 min

This content is part of the path: Managing VAT in a small business· Step 9 of 11· Next step: Italian annual VAT return (Iva and Iva base forms)

Deadlines

31 May
First quarter (last day of the second following month); a deadline falling on a Saturday or public holiday moves to the next working day
30 September
Second quarter
30 November
Third quarter
End of February of the following year
Fourth quarter, or alternatively within the annual VAT return filed by the end of February

Documents to prepare

  • VAT registers of invoices issued or receipts, and of purchases, for the quarter
  • The result of each settlement (debt or credit) and the credit carried forward from the previous period
  • Any VAT credit from the previous year you intend to use for deduction
  • The Agenzia's compilation and control software, or commercial software that follows the technical specifications
  • A means of signing (qualified signature, the Agenzia's signature or the Fatture e Corrispettivi seal) and access to the online services, or an authorised intermediary
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Every VAT taxpayer who makes periodic settlements, monthly or quarterly: monthly filers still report quarterly, with one module per month
  • Exempt: taxpayers not required to file the annual VAT return or to make periodic settlements, provided the exemption conditions still hold during the year
  • A taxpayer with nothing to enter in section VP for the quarter need not file, unless a credit from the previous period has to be shown as carried forward

Worked example

Giulia Marino, a graphic designer in Bologna, files quarterly

For the third quarter of 2026 Giulia has 3,300 euros of output VAT on her invoices and 900 euros of deductible VAT on purchases; the second quarter had closed with a 400-euro credit. She enters the whole 400-euro credit in line VP8, not just the part she needs: the result is a 2,000-euro debt, shown in column 1 of line VP14. Her payment (with the 1% quarterly surcharge, 20 euros, so 2,020 euros by 16 November) does not appear in section VP. She prepares the xml file with the Agenzia's compilation software, signs it and sends it from the Fatture e Corrispettivi web interface by Monday 30 November 2026.

How to fill it in, step by step

  1. Check that you must file: you are exempt if you file no annual VAT return and make no periodic settlements, or if you have nothing to report for the quarter and no credit to carry forward.
  2. Take from your VAT registers, for each month or for the quarter, the taxable amount of sales and purchases, output VAT, deductible VAT and the credit or debt carried forward from the previous period.
  3. Prepare the xml file following the technical specifications, with the taxpayer's identification data, the settlement data for the quarter and, where relevant, the filer's data, using the Agenzia's compilation software or commercial software.
  4. Check the file with the control software, also available in the Fatture e Corrispettivi web interface.
  5. Sign the file with a qualified signature certificate, with the Agenzia's electronic signature (Desktop Telematico or Entratel Multifile) or with the seal function of Fatture e Corrispettivi.
  6. Send it by the last day of the second month after the quarter, yourself or through an authorised intermediary, from Fatture e Corrispettivi or through a channel already accredited with the Sistema di interscambio.
  7. If you find an error, send a new report: it is accepted even after the deadline and replaces the earlier one.

The form, line by line

Line VP2
Taxable amount of sales. A buyer who self-accounts for VAT under reverse charge (intra-EU purchases, art. 17 paragraphs 5 and 6 of Presidential Decree 633/1972) leaves those purchases out; invoices with deferred VAT go in the period the transaction is made; split-payment invoices go in without their VAT appearing in line VP4.
Line VP3
Taxable amount of purchases, including those for which you owe the VAT as buyer.
Lines VP4 and VP5
Output VAT and deducted VAT for the period. Deferred VAT goes in VP4 of the period in which it becomes chargeable; for reverse-charge purchases the VAT goes in VP4 and, if deductible, in VP5 too.
Line VP8
The whole credit from the previous period (net of any part claimed for refund or offset with form IVA TR), not just the part used.
Line VP9
The previous year's credit you choose to use in the settlement; never the part already offset through the F24. To take it out of the VAT accounts, enter the amount with a minus sign.
Line VP14
Result of the settlement: column 1 for a debt, including one not paid because it does not exceed 100 euros; column 2 for a credit, which is carried to VP8 of the next period.

Good to know

  • Payments are not entered in section VP, not even late payments under voluntary correction (ravvedimento operoso): the only exception is line VP10, for VAT on the first domestic sale of motor vehicles paid with the F24 Elementi identificativi.
  • The report is a separate obligation from payment: periodic VAT is paid on its own deadlines with the F24.
  • Invoices that road hauliers register in the following quarter go in the report for the quarter of registration.
  • Several files can be grouped in a zip archive; in that case signing the archive is enough.
  • Files can also be sent through a channel accredited specifically for VAT reports and invoice data.

Common mistakes

  • Entering in VP8 only the part of the credit used for deduction instead of the whole credit from the previous period.
  • Repeating in February's VP9 the previous year's credit already entered in January: the unused part goes in the next month's VP8.
  • Entering payments made, even late ones, in section VP.
  • Leaving out of column 1 of VP14 a VAT debt of 100 euros or less because it was not paid.
  • Believing an empty report must be sent: with no data and no credit to carry forward there is no obligation.

Frequently asked questions

When is the LIPE due?

By the last day of the second month after each quarter; the second quarter by 30 September. The fourth may be reported in the annual VAT return, which must then be filed by the end of February. A deadline falling on a Saturday or public holiday moves to the next working day.

Do monthly filers send it every month?

No. The report is quarterly even for monthly filers, who complete one module per month; months with no data and no credit to carry forward can be left out.

Must I file if I made no transactions in the quarter?

No, if there is nothing to enter in section VP. Yes, if you must show a credit carried forward from the previous period.

How do I correct a report already sent?

By sending a new one, even after the ordinary deadline: the later report replaces the earlier ones.

Does the file have to be signed?

Yes, with a qualified signature certificate, with the electronic signature based on the Agenzia's certificates, or with the seal function of the Fatture e Corrispettivi interface.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

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Each country applies its own law: these pages are written in its language and read from its official sources.

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.