AUTOMATIC VAT + is a new feature, available on the Finance Portal, for taxable persons covered by the Quarterly Normal VAT Regime, who do not have organized accounting, are not mixed taxable persons and are not taxable persons residing outside the national territory or who do not have only establishment or representative in the national territory, where they are now available of their pre-filled Periodic VAT Returns (DP).
This is completed on the basis of the amounts relating to Liquidated and Deductible VAT (active and passive transactions), based on the data contained in invoices/receipt invoices issued on the Finance Portal, but also from invoices communicated to TA electronically (e-invoice).
Pre-completion presupposes the classification by the taxpayer of all invoices in which it appears as acquirer.
The classification of invoices and the pre-completion of the declaration does not exempt the taxpayer from the delivery/submission of the same.
You can obtain more detailed information by consulting the information leaflet, prepared by the Tax Authority, entitled “Automatic VAT +”.
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