By May 2, 2022, it will be necessary to file a 2022 VAT return, which is mandatory for VAT number holders who conduct commercial, technical or professional activities. Let’s see together what are the instructions given by the revenue agency for filling out the form.
The annual tax return form must be used to present VAT return regardingPrevious tax year To the person to whom the electronic submission is to be made. They are required to file an annual tax return i VAT number holders Exercise Commercial, technical or professional activities.
since last the first of february It is possible to file a 2022 VAT return, going back to the 2021 tax year, By May 2, 2022. Let’s see together how to fill out the form.
Tax return 2022: how to fill out the form?
L ‘revenue agency provided the Information needed to assemble VAT return 2022 In a specific section of the organization’s website.
First, I have to use for presentation Activity Codes Taken from the new classification schedule for economic activities people 2007 (Update 2022), Prepared byIstat For the production and dissemination of statistical data as of January 1, 2022. Moreover, as an alternative to the standard form, some taxpayers can use the so-called VAT BASE / 2022 . Form.
Read also: ISEE 2022: How to obtain it and what documents are required
regarding exaggeratedThe Revenue Agency identified the following:
Amounts should be indicated in euro units, rounded up if the decimal fraction is equal to or greater than 50 euro cents or less if less than this limit. To this end, two subsequent zeros after the comma were pre-printed in the spaces related to the sums.
2022 news for the return of value-added tax
Compared to last year, some Ads. first, in VE . panelin Section 1, line VE3, the compensation rate of 6% has been replaced by 6.4%, stipulated in the Ministerial Resolution of December 19, 2021. Second, in VO . panelthe lines VO10 and VO11 have been renamed “Community Sales of Merchandise Distance – Article 41”, during Frame VXline VX4, field 6 reserved for subcontractors has been deleted
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