The Italian Revenue Agency has released the 2026 VAT declaration forms and instructions for the 2025 tax year. The new forms, approved by Provvedimento 15/01/2026 n. 51732, introduce several structural changes and new fields. Taxpayers must submit the declaration electronically between 1 February and 30 April 2026.
Between 1 February and 30 April 2026, exclusively via electronic submission.
VA15 now contains a single box for marking non‑operational companies, as per the 15/01/2026 provvedimento.
They must file one form per activity, with certain summary sections (e.g., VA and VL) completed only in the first form.
The IVA 26 PR/2026 statement must be attached to the declaration.
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Bloomberg Tax · 2 days ago
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