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IVA TR form: refund or offset of an Italian quarterly VAT credit

A VAT-registered business whose deductible VAT exceeds the VAT due by more than 2,582.28 euros in a quarter, and which wants that surplus refunded in whole or in part, or wants to use it to offset other taxes, contributions and premiums, files the IVA TR form electronically by the last day of the month after the quarter. An in-year credit can only be refunded to businesses that fall within one of the cases of Article 38-bis(2) of Presidential Decree 633/1972.

Up to date for 2025 — verified on September 24, 2026Official procedure, no printed formGuide: about 45 min

Deadlines

Last day of the month after the quarter concerned
Electronic filing, by the business itself or through an intermediary registered with Entratel; a deadline falling on a Saturday, Sunday or public holiday moves to the next working day
From the tenth day after filing
Offsetting of quarterly credits when their total for the year exceeds 5,000 euros

Documents to prepare

  • The quarter's VAT settlements, showing the surplus of deductible VAT
  • Figures on the quarter's transactions needed to check the Article 38-bis(2) requirement
  • A compliance endorsement or the supervisory body's signature, if more than 5,000 euros are offset in the year
  • Access to Fisconline or Entratel, or a registered 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

  • Businesses whose activity consists wholly or mainly of transactions taxed at rates lower than the VAT paid on their purchases and imports
  • Businesses making zero-rated transactions (Articles 8, 8-bis and 9 of Presidential Decree 633/1972) above the share of total transactions set by law
  • Businesses that bought or imported depreciable assets in the quarter above the share of total taxable purchases and imports set by law
  • Non-residents with no permanent establishment in Italy, registered directly (Article 35-ter of Presidential Decree 633/1972) or through a resident tax representative
  • Businesses that, in a calendar quarter, supply to taxable persons not established in Italy, above the share set by law, work on movable goods, goods transport, services ancillary to transport and the related brokerage, or the services of Article 19(3)(a-bis) of Presidential Decree 633/1972

Worked example

Officine Rinaldi srl claims a refund and an offset of its second-quarter credit

Officine Rinaldi srl sells machinery to customers outside the EU as zero-rated exports and checks that it meets the requirement set for businesses making such transactions. It closes the second quarter of 2026 with a VAT surplus of 18,400 euros, above 2,582.28 euros, so it can file the IVA TR form by 31 July 2026. It claims 12,000 euros as a refund and sets 6,400 euros aside for offsetting. Because it plans to offset more than 5,000 euros in the year, it has the compliance endorsement (visto di conformità) placed on the claim. It files electronically on 20 July 2026 and can start offsetting the credit, through the Agenzia's online services, from 30 July 2026.

How to fill it in, step by step

  1. Work out the quarter's surplus of deductible VAT and check that it exceeds 2,582.28 euros.
  2. Check that you fall within at least one case of Article 38-bis(2) of Presidential Decree 633/1972: the threshold for each requirement can be tested with the requirements calculator linked to this page.
  3. Decide how much of the credit to claim as a refund and how much to use for offsetting.
  4. If you intend to offset more than 5,000 euros in the year (50,000 euros for innovative start-ups), obtain the compliance endorsement or have the claim signed by the company's supervisory body.
  5. Fill in the IVA TR form with the Agenzia's filing software and run it through the control software.
  6. Send it electronically, yourself or through an intermediary registered with Entratel, by the last day of the month after the quarter.
  7. Offset the credit only after filing, exclusively through the Agenzia's online services (Fisconline or Entratel), and from the tenth day after filing if the year's total exceeds 5,000 euros.

Good to know

  • The same form is used both to claim a refund and to use the credit to offset other taxes, contributions and premiums.
  • As a general rule an in-year credit can only be offset once the claim has been filed.
  • The 5,000-euro annual limit applies to the total of all quarterly credits built up in the year.
  • No more than 2 million euros of credits can be offset in any calendar year.
  • The IVA TR control software is updated regularly: version 1.1.0 of 31 March 2026 added the checks on line TD8 set out in the technical specifications of 13 March 2026.

Common mistakes

  • Filing the form for a quarterly surplus of 2,582.28 euros or less.
  • Claiming an in-year refund without falling within any case of Article 38-bis(2).
  • Offsetting the credit before the claim has been filed.
  • Offsetting more than 5,000 euros a year without a compliance endorsement or the supervisory body's signature.
  • Making offset payments through channels other than the Agenzia delle Entrate's online services.

Frequently asked questions

When can the IVA TR form be filed?

When the quarter's surplus of deductible VAT exceeds 2,582.28 euros and the business falls within one of the cases of Article 38-bis(2) of Presidential Decree 633/1972. The deadline is the last day of the month after the quarter.

Is a compliance endorsement required?

To offset credits of more than 5,000 euros a year (50,000 euros for innovative start-ups) you need the compliance endorsement (visto di conformità) or, alternatively, the signature of the company's supervisory body on the claim.

From when can I offset the credit?

As a general rule once the claim has been filed. If the year's quarterly credits exceed 5,000 euros in total, from the tenth day after filing.

Who can send the form?

The business itself or an intermediary registered with Entratel, always electronically.

Go further

Compute the related amounts

Related forms

Official sources

Read in Italian

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.