April 23 – SdI Real-Time Invoice Reporting Technical Requirements update starting October 1, 2020, will only be effective until December 31, 2020.

April 9 – the regulation of the Council of Ministers on liquidity announces delays in VAT returns for April and May, which may be postponed until 30th of June. Repayments can be made under a payment plan of up to 5 months. Small businesses (less than € 50 million in turnover) must see a 33% or more drop in revenue from March; Large firms above this threshold must show a decline of 50% or more. Businesses must show a 33% greater drop in revenue in certain regions. 

April 7 – The Italian Tax Office confirms that non-resident VAT payers have not received late VAT refunds or payments.

March 17 – VAT payments due until 16th of March are delayed until 20th of March for companies with a turnover of around € 2 million per year. This only applies to resident taxpayers. All applications are postponed until 30th of June, including the 2019 annual VAT return.

Specific terms are introduced for tourism, culture, transport, catering, sports and similar sectors.

For further updates, in the case of non-resident enterprises, the annual declaration for 2019 is due by 30th of April, 2020. The VAT declaration for the first quarter should be submitted by 1st of June, 2020. The relevant Intrastat declaration must be submitted by 27th of April, 2020.

Businesses can apply for a five-month payment plan instead.

Italian agency Agenzia Entrate announced last week the suspension of the tax and value added tax system in response to the worsening situation of the Covid-19 coronavirus.