The 2026 VAT Return for year 2025 must be filed between February 2 and April 30, 2026. Studio RCG reminds clients of the main deadlines for VAT credit offset and documents required for correct return preparation. Clients are requested to submit required data by February 8, 2026.
VAT credit offset: rules and timelines
For horizontal offset in F24 form of annual VAT credit exceeding 5,000 euros (raised to 50,000 euros for innovative startups), a compliance certification by an authorized intermediary or auditor’s compliance statement is required. Credit can be used from the tenth day following return submission (if filed February 2, usable from February 12, 2026). Offsets exceeding 5,000 euros must occur exclusively through Revenue Agency’s online services.
Fourth quarter 2025 data communication
Taxpayers have the option to communicate summary accounting data for periodic settlements of fourth quarter 2025 directly in the annual VAT return. In this case, the return must be filed by February 2026 for those intending to offset VAT credit already from February.
VAT credit refund request
VAT credit refund requests must be submitted exclusively electronically, completing the dedicated VR section within the annual VAT return. No alternative request methods are provided.
Documents and data to provide to the firm
To enable correct VAT return preparation, clients must provide Studio RCG by February 8, 2026 with the following documentation: printout of annual summaries of active and passive transactions, copies of 2025 VAT settlements, copies of all F24 payments made (periodic settlements and advance payment), communications of periodic VAT settlements with submission receipts, any irregularity communications and payment notices with related payments, notification of extraordinary corporate transactions in 2025-2026, any switch to flat-rate regime from 2025, and email address.
Required transaction details
Additionally required: breakdown of purchases (depreciable assets, non-depreciable instrumental assets, goods, raw materials and other purchases), evidence of intra-community transactions (sales, purchases and services with Intrastat forms copies), imports and exports with customs documents, San Marino transactions, reverse charge transactions (construction subcontracting, scrap, gold and silver, instrumental buildings, energy sector), non-taxable and exempt transactions, split payment transactions, plafond usage for habitual exporters, 2024 VAT credit and its 2025 offset, 2025 quarterly VAT credits requested for refund or offset, 2025 VAT advance payment determination method.
Timelines for early offset
Those intending to offset VAT credit already from February 2026 must provide requested data immediately, otherwise the firm will not be able to produce the return in time. Accuracy in data indication is essential to ensure return correctness.
Studio RCG is available for any clarification on required documentation and to assist clients in collecting and submitting data necessary for 2026 VAT return preparation.