The 2024 pre-filled VAT form for professionals and businesses is online. From February 15th green light to send


By John

Pre-compiled VAT starts for around 2.4 million professionals and businesses. This was communicated by the Revenue Agency. The service that allows you to view your 2024 form, partly already filled out by the Revenue Agency, is now active, while from next Thursday, 15 February, it will be possible to modify or integrate the data, send the declaration and pay any tax. The experimentation started in February 2023 therefore continues to make the draft declaration prepared with the data of electronic invoices, communications of cross-border operations and electronic payments available to operators.

The interested audience

The service is already available for businesses and self-employed workers who fall within the scope defined by the provisions of 8 July 2021 and 12 January 2023. In particular, these are taxable subjects resident and established in Italy who carry out the quarterly payment, with exclusion of some categories for which special VAT regimes are foreseen (such as, for example, travel agencies and entities operating in the publishing sector). Also included are agricultural producers and agritourisms.

How to view your pre-filled VAT

To view the annual declaration prepared by the Agency, you need to enter the “Invoices and fees” portal with your credentials and access the section dedicated to pre-compiled VAT documents which includes the “Annual VAT declaration” section. From 15 February, it will then be possible to modify and integrate the sections of the form, add the non-pre-compiled sections, send the declaration and pay the tax by direct debit to your account (or, alternatively, print the pre-compiled F24 form and proceed with the payment with the ordinary methods).

The news

During 2023, new features were introduced on the pre-compiled VAT registers to allow the indication of additional data useful for processing the pre-compiled VAT return more promptly. New fields allow for example to indicate the compensation percentages applied to the sale of products for companies that adopt the special agricultural regime and to specify, in cases of overpayment, whether the VAT was paid with F24. Other implementations will instead affect operations carried out from 1 January 2024: recipients of pre-compiled VAT documents and their intermediaries will be able to download the draft monthly VAT registers in bulk; the summary statements on a monthly and quarterly basis; the draft communications of periodic payments and the draft of the annual VAT return.