VAT registers in Italy (registri Iva) are used to record all VAT-relevant transactions and form the basis for:
The following three VAT registers must be kept.
This register records issued invoices in sequential order.
Mandatory details for each invoice:
This register mainly concerns transactions with final consumers for which no invoice is normally issued, such as in retail trade or the catering sector.
Individual transactions are not recorded; instead, the total daily amount is registered.
Mandatory details per day:
The purchase register documents incoming invoices.
Mandatory details for each purchase invoice:
All VAT-liable businesses and self-employed professionals are required to keep VAT registers, regardless of whether they apply the ordinary or simplified accounting system.
Certain exceptions apply, including taxpayers under the flat-rate scheme (regime forfettario).
The VAT registers are normally kept by the tax advisor and must be presented to the tax authorities upon request.