News and insights

21-03-2020 - COVID-19: Limited deferment of VAT payments and some postponements of VAT fulfillments deadlines

Italy has provided a limited postponement concerning VAT payments: 
from March 16th to March 20th for all taxpayers and 
from March 16th to May 31st, for taxpayers mostly affected by the crisis (e.g. taxpayers being involved in specific business sectors, taxpayers having in          the former FY turnover not exceeding EUR 2 million, taxpayers being established in selected districts). 
Following deadlines for the time being remain unchanged.
Tax fulfillments (different from tax payments) that normally were be due in the period from March 8th to May 31st have been postponed by June 30th. 
Considering the literal wording of the law, this do not apply to non-resident companies having a direct VAT identification or a fiscal representative in Italy (official clarifications have been requested). Even if this is not expressly mentioned, postponed tax fulfillments do not include e-invoicing issuance.

For prior information about Covid-19 and the measures adopted by the Italian Government please also see:


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