Italy · Liquidazione IVA Periodica
Italian IVA Return — computed from your books
HelloBooks reads your fatture and bills, classifies each line by IVA rate (22% ordinaria, 10% e 5% ridotta, 4% super-ridotta, 0% esente/non imponibile), and fills in the seven key Liquidazione IVA boxes. You review the figures, then submit via Agenzia delle Entrate or hand them to your commercialista.
Liquidazione IVA boxes HelloBooks computes
| Box | Label | What it includes |
|---|---|---|
| Box 1 | Operazioni imponibili | Net value of taxable domestic supplies subject to IVA (all rates combined) |
| Box 2 | IVA sulle vendite (a debito) | Output IVA due — 22% standard, 10% and 5% reduced, 4% super-reduced on essential goods |
| Box 3 | Operazioni non imponibili ed esportazioni | Non-taxable supplies: exports outside the EU and intra-EU dispatches (cessioni intracomunitarie) |
| Box 4 | Operazioni esenti | Exempt supplies under Art. 10 DPR 633/1972 (financial services, insurance, healthcare, education) |
| Box 5 | Acquisti imponibili | Net value of taxable purchases and imports subject to IVA |
| Box 6 | IVA detraibile (a credito) | Recoverable input IVA on purchases, imports, and reverse-charge transactions |
| Box 7 | IVA dovuta / (a credito) | Box 2 minus Box 6 — net IVA due to Agenzia delle Entrate or credit to carry forward |
Key facts — Italian IVA
- • Standard rate (ordinaria): 22%
- • Reduced rate (ridotta): 10%(food & beverages served in restaurants/bars, hotel accommodation, passenger transport, certain construction work)
- • Reduced rate: 5% (certain social, health, welfare and educational services supplied by social cooperatives; specified culinary herbs and fresh truffles; some passenger transport by water — Table A, Part II-bis, DPR 633/1972)
- • Super-reduced rate: 4% (essential foodstuffs, books and newspapers, first-home purchases, certain medical devices)
- • Zero / non-imponibile: exports outside the EU, intra-EU dispatches, services to non-EU customers
- • Filing frequency: monthly by default. A business may opt for quarterly settlement where its prior-year turnover (volume d'affari) did not exceed €500,000 for services or €800,000 for other activities including supplies of goods — this is a turnover test, not an IVA-liability test. The elective quarterly regime adds 1% interest to the IVA paid
- • Filing deadline: monthly — 16th of the following month; quarterly — 16th of the second month following the quarter; annual (Dichiarazione IVA) — 30 April
- • Reverse charge (inversione contabile) applies to construction subcontractors, electronic goods, waste materials, and certain B2B supplies
- • Portal: Agenzia delle Entrate (agenziaentrate.gov.it) — Fisconline / Entratel; e-invoicing mandatory for all VAT-registered businesses via Sistema di Interscambio (SDI)