VAT return 2022, sending of LIPE data for the fourth quarter of 2021 with the compilation of part VP. The deadline for sending the annual model with the data of the communication of the periodic end-of-year payments remains fixed at February 28th.
VAT return 2022, sending the LIPE for the fourth quarter with the VP framework of the annual declaration.
In the instructions relating to VAT form published by the Revenue Agency in a definitive version on 14 January 2022, the possibility of transmitting the communication of periodic payments end of the year with the annual declaration.
The constraint envisaged in order to “streamline” the declaratory obligations is that the sending is made by deadline of February 28th, while the deadline for sending the VAT form is set for 2 May. As usual, the channel for telematic transmission will open from February 1st.
VAT return 2022, part VP for the LIPE of the fourth quarter 2021: deadline on February 28th
From February 1st to May 2nd 2022 it will be possible to send the VAT return, using the model approved by the Revenue Agency in the final version with the provision of 14 January.
On the same date, the forms relating to the tax return 730, the CU and the 770 form were also approved, but it is with the transmission of the annual model on the subject of VAT which will open the reporting season relating to the tax year 2021.
There first deadline to be kept in mind as regards the VAT return is February 28, 2022, deadline that taxpayers who intend to make use of the right to communicate with the annual declaration of the data of the LIPE for the fourth quarter of 2021.
To provide for the possibility of sending the data of the periodic settlements at the end of the year with the annual declaration is article 21-bis of law decree no. 78/2010, as amended by article 12-quater of law decree no. 34/2019.
A simplification that allows you to “streamline” the declaration obligations for VAT purposes, and which was envisaged in order to avoid what in fact appeared to be a “double fulfillment”.
Operationally, it is in the part VP of the VAT 2022 form that it will be possible to indicate the data of the communication of periodic VAT settlements relating to the months of October, November and December 2021.
It remains in any case can be sent separately the LIPE for the fourth quarter by February 28, 2022, and proceed with the transmission of the VAT return by the ordinary deadline of May 2.
VAT return 2022, VP framework for LIPE 2021 by the deadline of 28 February
The compilation of the part VP of the VAT return 2022 it will be possible only in compliance with the deadline of February 28, 2022. On the other hand, the insertion of data will be blocked if the transmission takes place after this deadline.
This is highlighted by the instructions of the Revenue Agency attached to the provision of 14 January 2022, which also specify the possibility, again in the case of transmission by February, to use the part VP of the VAT return for thesending or integrating omitted, incomplete or incorrect data.
The instructions in this case are therefore articulated on two tracks. The correction or transmission of the data can be done by filling in:
- the VP framework, if the return is presented by February (in this case, part VH or part VV must not be completed in the absence of data to be sent, supplemented or corrected in relation to the quarters preceding the fourth);
- the VH (or VV) panel, if the declaration is submitted beyond February.
It is also specified that in the VP1 field the box of field 4 must be crossed in case of group VAT settlement.
The field 5 it is instead dedicated to extraordinary transactions and the substantial subjective transformations that took place in 2021, indicating the VAT number of the transformed subject (incorporated company, split company, transferring or transferring company, etc.) in the form (or forms) used to indicate the data relating to the activity to be this last turn.