{"id":7940,"date":"2026-01-19T18:35:35","date_gmt":"2026-01-19T17:35:35","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7940"},"modified":"2026-01-19T18:40:10","modified_gmt":"2026-01-19T17:40:10","slug":"memorandum-n-5-jan-19-2026-2026-vat-data-request-annual-vat-return-for-the-2025-tax-period","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2026\/memorandum-n-5-jan-19-2026-2026-vat-data-request-annual-vat-return-for-the-2025-tax-period\/","title":{"rendered":"Memorandum N. 5 Jan. 19, 2026 2026 VAT data request \u2013 annual VAT return for the 2025 tax period"},"content":{"rendered":"<p>The VAT return can be filed from February 1 <strong>until April 30, 2026.<\/strong><strong>\u00a0<\/strong><\/p>\n<p><strong>In VAT form 2026, it is possible to complete <u>section VP<\/u> to report VAT settlement data for October\u2013November\u2013December 2025 (monthly filers) or for the fourth quarter of 2025 (quarterly filers). <\/strong><\/p>\n<p><strong>The data for the fourth quarter periodic settlements can therefore be communicated with the annual VAT return, but in this case, the return must be sent by <u>March 2 (as February 28 falls on a Saturday<\/u>).<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2026\/01\/05-2026-SGBPartners-Subject-2026-VAT-data-request-\u2013-annual-VAT-return-for-the-2025-tax-period-1.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The VAT return can be filed from February 1 until April 30, 2026.\u00a0 In VAT form 2026, it is possible to complete section VP to report VAT settlement data for October\u2013November\u2013December 2025 (monthly filers) or for the fourth quarter of 2025 (quarterly filers). The data for the fourth quarter periodic settlements can therefore be communicated&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[24,26],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7940"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7940"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7940\/revisions"}],"predecessor-version":[{"id":7943,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7940\/revisions\/7943"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}