Do I need to submit LIPE if I am on the flat-rate regime?

No. Taxpayers on the flat-rate regime are exempt from VAT and therefore do not submit LIPE or the VAT declaration. They are however required to submit the income tax return (Modello Redditi).

What happens if I do not submit LIPE by the deadline?

The penalty for missed or late submission is €250 per quarter (reduced to €125 if LIPE is submitted within 60 days of the deadline). Ravvedimento operoso can be used to reduce penalties. Repeated non-submission can lead to tax audits.

Who is exempt from LIPE?

Exempt: flat-rate regime; minimum tax regime; farmers under the special scheme; entities that carry out only VAT-exempt transactions (e.g. doctors, private teachers); entities that carried out no transactions in the quarter (but it is advisable to submit anyway with zero data).

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Quarterly VAT settlement (LIPE): deadlines and how to submit it

LIPE (Periodic VAT Settlement) is the quarterly communication through which VAT number holders submit summary data of each VAT settlement to the Tax Agency. It is separate from the actual VAT payment: LIPE is only a data communication, payment is made via F24. All VAT subjects (monthly and quarterly) are required to submit LIPE, with some exceptions.

Authority

Agenzia delle Entrate

Time

25 min

Updated

May 2026

What you need

✓VAT number
✓SPID or CIE credentials to access the Tax Agency portal
✓VAT register of purchases and sales for the quarter
✓Accounting software or accountant/CAF for completion
✓Access to electronic F24 (online banking or Tax Agency) for payment

Step-by-step procedure

Check the 4 quarterly deadlines

The 2026 LIPE deadlines are: 1st quarter (Jan-Mar) → by 31 May; 2nd quarter (Apr-Jun) → by 16 September; 3rd quarter (Jul-Sep) → by 30 November; 4th quarter (Oct-Dec) → submitted together with the annual VAT declaration (by 30 April of the following year). VAT payment deadlines differ: quarterly payers pay by the 16th of the 2nd month following the quarter (e.g. 1st quarter → 16 May) with a 1% surcharge for interest.

If the deadline falls on a Saturday, Sunday or public holiday, it moves to the next working day.

Calculate VAT payable or receivable

VAT payable for the quarter = VAT on sales (invoices issued) − VAT on purchases (deductible invoices received). If the result is positive (VAT payable) you must pay via F24. If negative (VAT credit) you carry it forward to the next quarter or claim a refund (if it exceeds €2,582.28 and you meet the requirements). Quarterly payers add 1% interest on VAT payable. LIPE is completed with aggregated quarterly data: individual invoices are not listed.

Use your invoicing software or accountant to correctly complete the LIPE: errors lead to penalties.

Submit the LIPE and pay with F24

LIPE is submitted electronically via: Tax Agency portal (with SPID, CIE or Entratel/Fisconline credentials); enabled accounting software (direct transmission); via accountant or CAF (power of attorney required). VAT payment is made via F24: tax codes 6031 (1st quarter), 6032 (2nd quarter), 6033 (3rd quarter), 6034 (4th quarter). Partial offsetting is not permitted: VAT payable must be paid in full if there is no certified offsettable credit.

Those on the flat-rate regime (regime forfettario) are exempt from VAT and therefore from LIPE.

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Agenzia delle Entrate — LIPE

Agenzia delle Entrate

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Frequently asked questions

Responsible authority

Authority

Agenzia delle Entrate

Phone

800 90 96 96

Certified email

Website

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The information in this guide is for orientation only and does not constitute legal or tax advice. Always verify on the official portal of the responsible authority.