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The Dichiarazione IVA — Modello IVA — is the annual VAT return (dichiarazione IVA annuale) that every holder of a partita IVA in Italy files with the Agenzia delle Entrate. It reconciles the year's IVA a debito (output VAT charged on sales) against IVA a credito (input VAT paid on purchases), reports the imponibile and imposta by rate (22% ordinaria, 10%, 5% and 4%), and produces a balance that is either owed to the Treasury (settled via Modello F24) or refunded via Modello IVA TR or credit carry-forward. It consolidates the quarterly Liquidazioni periodiche IVA (LIPE) filed during the year.

Every taxpayer holding a partita IVA under the regime ordinario IVA — sole traders (ditta individuale), liberi professionisti, società di persone, società di capitali, enti e associazioni — must file the Dichiarazione IVA annuale with the Agenzia delle Entrate. The main exemption is the regime forfettario: small autonomi and ditte individuali under the €85,000 revenue threshold (raised by the 2023 Legge di Bilancio) do not charge IVA, do not reclaim input IVA, and do not file the Dichiarazione IVA. Other excluded regimes include some agricultural producers in regime di esonero and certain associative bodies.

The Dichiarazione IVA annuale must be filed between 1 February and 30 April of the year following the tax year. So the Dichiarazione IVA for the 2025 calendar year (Modello IVA/2026) is due by 30 aprile 2026. The IVA a debito resulting from the annual return is paid via Modello F24 by 16 marzo of the same year, with the option to defer payment up to 30 giugno (or 30 luglio with a 0.40% surcharge), or to instalmentise in monthly rate ending no later than November. Submission is exclusively telematic through Fisconline or Entratel — paper filing is not allowed.

The LIPE — Comunicazione delle Liquidazioni periodiche IVA — is a quarterly summary that reports each period's IVA a debito or a credito, due by the end of the second month after each quarter (31 May, 16 September, 30 November, and the Q4 LIPE merged into the annual return). The annual Dichiarazione IVA (Modello IVA) is the consolidated return that reconciles the four LIPE, restates the operazioni attive and passive by rate, applies the pro-rata of detraibilità, computes the conguaglio, and sets the final balance for the year. LIPE is informational and procedural; the Dichiarazione IVA is the definitive return — and the one that produces a credit usable in compensation via F24.

Italy applies four IVA rates. The aliquota ordinaria is 22% — the default for goods and services without a reduced rate. The aliquota ridotta 10% covers hospitality, restaurant services, certain foods, electricity and gas for domestic use, and renovation works. The 5% rate applies to a narrow list (some basic foodstuffs, social cooperative services). The aliquota minima 4% applies to essential goods such as staple foods (bread, pasta, milk), books and newspapers, prosthetics, and first-home purchases of new build under specific conditions. The Dichiarazione IVA breaks down imponibile and imposta by each rate, plus operazioni non imponibili (exports, intra-EU supplies) and operazioni esenti (medical, financial, insurance, education).

The regime forfettario, available to autonomi and ditte individuali under €85,000 revenue, does not charge IVA on invoices and does not detract input IVA on purchases — invoices carry the wording "operazione effettuata ai sensi dell'art. 1, c. 54-89, L. 190/2014" and the Dichiarazione IVA is not filed. The regime ordinario IVA applies above the threshold or by election: invoices carry IVA at the proper rate, input IVA on business purchases is detraibile (subject to the pro-rata if there are exempt operations), quarterly LIPE and annual Dichiarazione IVA are mandatory. The legacy regime dei minimi (introduced in 2015 and now phased out for new entrants) survives only for taxpayers grandfathered in before the forfettario replacement.

Under inversione contabile (reverse charge), the customer — not the supplier — accounts for IVA on the transaction. Italy applies it to several domestic sectors: subappalti in edilizia (construction subcontracting), cessioni di telefoni cellulari e microprocessori, oro da investimento, prodotti elettronici (notebook, tablet, console), e servizi di pulizia/demolizione/installazione di impianti su edifici. It also applies to acquisti intracomunitari and to most B2B services received from non-resident suppliers. The customer integrates the supplier's invoice (or issues an autofattura), records the IVA both as debito and credito, and the operation appears in both the IVA vendite and IVA acquisti sections of the Dichiarazione IVA. The supplier's invoice carries the wording "inversione contabile" with no IVA charged.

Since 2019, the fattura elettronica is mandatory for almost all B2B and B2C transactions between Italian VAT-resident parties, transmitted through the Sistema di Interscambio (SDI) of the Agenzia delle Entrate. From 2024, the obligation extends to forfettari above €25,000 of prior-year revenue and from 2025 to all forfettari. The pre-2022 Esterometro for cross-border invoices has been replaced by the SDI itself: outgoing invoices to foreign customers and incoming invoices from foreign suppliers transit the SDI as XML files using TD17/TD18/TD19 document types. For B2C cross-border sales of goods or digital services inside the EU, sellers can opt into the OSS (One-Stop Shop, ex-MOSS) or IOSS (Import One-Stop Shop for imports ≤ €150) to declare and pay foreign IVA centrally from Italy without registering in each Member State; OSS/IOSS returns are quarterly and separate from the Dichiarazione IVA annuale.

A credito IVA at the end of the year can be (a) carried forward to next year's LIPE, (b) used in compensazione orizzontale via Modello F24 against IRPEF, IRES, INPS and other taxes — over €5,000 requires apposizione del visto di conformità from a habilitated intermediary, and (c) refunded in cash via the Dichiarazione IVA annuale (quadro VR) when statutory conditions are met (typically cessation of activity, prevalent zero-rated or non-imponibile operations, or operazioni passive with higher aliquote than active). For interim quarterly refunds within the tax year, the Modello IVA TR is the dedicated form: filed by the end of the month following each of the first three quarters, it requests a rimborso infrannuale of the period's credit when the same conditions are met. Refunds above €30,000 require the visto di conformità (or a fideiussione for fast-track payment).

No. The Dichiarazione IVA is filed exclusively through the Agenzia delle Entrate telematic channels — Fisconline (for taxpayers filing directly) or Entratel (for habilitated intermediaries: commercialisti, CAF imprese, associazioni di categoria) — using SPID, CIE or CNS authentication; fattura elettronica continues to flow through the SDI. PDF Edit is for filling the official Modello IVA PDF in your browser: drafting figures before transcribing them into the Dichiarativi software (the AdE desktop tool, ProForm, or your gestionale), printing a clean working copy for your commercialista, or archiving a PDF copy of what you submitted. Your codice fiscale, partita IVA, IBAN, imponibili and imposte never leave the browser — nothing is uploaded to a server.