The Italian tax authority has published the updated Italian annual VAT return for 2021 ("Modello IVA 2022 - Periodo d'imposta 2021"). The final form and instructions can be downloaded from the website of the Italian tax office.

The VAT reporting i.MAS obligation was introduced in 2016 for large organizations. It has become mandatory for all businesses in 2020. i.MAS consists of three main parts which are called i.SAF, i.VAZ and i.SAF-T. I.SAF invoice details:  This