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Italy: VAT requirements for cash registers again postponed (COVID-19)

Italy: VAT requirements for cash registers postponed

The Italian tax agency postponed the deadline to 1 October 2021 (from 1 April 2021) for retailers to update their cash registers—a value added tax (VAT) relief measure granted in response to the coronavirus (COVID-19) pandemic.


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The guidance (instructions no. 83884/2021, 30 March 2021) postpones once again the deadline for adopting the new technical specifications (version 7.0) with regard to the transmission of daily payment details (a prior postponement was to 1 April 2021 from 1 January 2021). The new technical specifications now will be effective from 1 October 2021; therefore, cash registers (registratori telematici) must be updated by 30 September 2021.

The Italian government also recently postponed the rules to provide “pre-populated” documents for taxpayers that are residents of or established in Italy. The Italian tax agency will now:

  • Make draft VAT ledgers and periodical VAT settlements available for transactions conducted on or after 1 July 2021
  • Make draft VAT returns available for transactions conducted on or after 1 January 2022

Accordingly, pre-populated VAT ledgers and VAT returns for resident taxpayers will be available for transactions from July 2021 (VAT ledgers) and January 2022 (VAT returns).

Read a March 2021 report [PDF 163 KB] prepared by the KPMG member firm in Italy

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