Missed your transition from regime forfettario to regime ordinario, or delayed opening a Partita IVA? Here’s what the Agenzia delle Entrate does next.
Last updated: June 2026
If you exceed the €100,000 immediate-exit threshold but continue invoicing without charging IVA, or otherwise fail to register for VAT when required, you remain liable for the IVA that should have been charged, plus penalties and interest, once identified — whether or not you actually collected it from customers at the time.
Standard penalties for omitted or insufficient IVA payments generally range from 90% to 180% of the tax due, though the exact application depends on the specific circumstances and whether the omission is treated as a formal violation or a more serious case. Separately, statutory interest accrues daily on any IVA paid late.
Standard penalties for unpaid IVA generally apply once identified, but ravvedimento operoso (self-correction) can substantially reduce these if you act before the Agenzia delle Entrate catches the issue.
Italy’s voluntary self-correction mechanism, letting taxpayers who identify and fix their own errors pay significantly reduced penalties compared to being caught during an assessment or audit.
Generally yes, once your obligation to charge IVA is established for a given period, you remain liable for it, meaning you effectively absorb it unless you separately invoice customers for the shortfall.
Yes, formal appeal and settlement processes exist, and a commercialista can advise on the appropriate route depending on your specific assessment.
Track your revenue against the €85,000 and €100,000 thresholds regularly throughout the year — our VAT threshold checker can help you monitor this.
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