Taxera
Flag of ItalyVAT returns ItalyRequired, quarterly reportLast reviewed October 2026

VAT returns in Italy: LIPE explained

In Italy, VAT is settled each month or quarter, and the results are reported to the Revenue Agency every quarter in the LIPE communication.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The obligation

Periodic VAT settlements and their quarterly communication (LIPE)

Who must file

Taxable persons subject to VAT. For a VAT group, the representative of the group submits the communication.

How it works

Run the periodic VAT settlement from ERP data → Reconcile to the ledgers → Build the quarterly LIPE communication → Review and approve → Send through the Revenue Agency's online services

Key dates for Italy

  1. End of May
    Communication for the first quarter
  2. 30 September
    Communication for the second quarter (30 September 2026 this year)
  3. 30 November
    Communication for the third quarter
  4. End of February
    Communication for the fourth quarter
  5. Electronic only
    The communication is signed and sent through the Revenue Agency's online services

What the return contains

The communication summarises each periodic VAT settlement: the sales VAT, the purchase VAT and the amount due or in credit for the month or quarter.

What your ERP has to deliver

Taxera needs your sales and purchase VAT data by tax code, company code and period, with every tax code mapped to the right line of the return. Figures must tie back to the ledgers before the return is sent.

The process, step by step

ERP data
Taxera: tax codes mapped to return lines
Reconciliation to the ledgers
Return ready to file

Practical insights

  • The communication is built from the same settlements you already run, so a clean period close makes it routine.
  • Check each period's settlement against the ledgers before it is reported.

Common pitfalls

  • Treating the communication as separate from the VAT settlement, which leads to figures that do not match.
  • Forgetting the quarterly dates when the monthly close is busy.

Linked obligations in Italy

EC Sales List and Intrastat: cross-border reports built from the same data
e-Invoicing and SAF-T: same ERP data, same integration

VAT returns Italy: questions, answered

Official sources

Keep this guide

Download the Italy VAT returns guide as a PDF. It has the same content as this page.

More VAT return guides

All VAT return countriesVAT returns GermanyVAT returns FranceVAT returns SpainVAT returns the NetherlandsVAT returns PolandAll countries in the Tax Tracker

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