Tax Observatory › VAT and compliance › A ‘blank’ VAT return counts as not filed for the VAT computation procedure, but the rule is silent beyond it

A ‘blank’ VAT return counts as not filed for the VAT computation procedure, but the rule is silent beyond it

For the purposes of the computation procedure (liquidazione) under Article 54-bis.1 of Presidential Decree No. 633/1972, a VAT return lacking the sections needed to determine the tax is treated as not filed (omessa), and the failure-to-file penalty applies. Beyond that procedure the rule is silent: according to the civil sections of the Italian Court of Cassation, a return consisting only of the cover page and accepted by the system without blocking errors has been filed, whereas in criminal proceedings a return filed completely blank did not prevent a conviction.

The computation rule

Under Article 54-bis.1, in force from 1 January 2026, the Italian Revenue Agency (Agenzia delle Entrate) may compute the VAT owed by taxpayers who have not filed the annual return, on the basis of e-invoices, electronically transmitted daily takings and periodic VAT computations (liquidazioni periodiche). The failure-to-file penalty under Article 5, paragraph 1, of Legislative Decree No. 471/1997 applies, reduced to one third if payment is made within sixty days of the notice (comunicazione). For this purpose a return lacking the sections needed to determine the tax is also treated as not filed; the Director’s decision of 28 August 2026 identifies it as a return with no data at all on output transactions. The procedure is described in our article of 31 August 2026.

Outside the procedure: the Court of Cassation in civil matters

The rule does not govern the effects outside the computation procedure. For the civil sections of the Court of Cassation, a return transmitted with only the cover page (frontespizio) and accepted by the system with a filing reference number, without blocking errors, is a ‘blank’ return, neither unfiled nor null. It is for the tax authority to prove that the system had reported a blocking error (order No. 21472 of 31 July 2024, an ordinanza given in chambers, in line with order No. 1879 of 2021; the case concerned a 2004 modello Unico, the combined return then in use). In that case the tax office, which had proceeded as if the return were null, was held to have acted after the time limit applicable to returns that had been filed. Today, for VAT, the assessment notice must be served by 31 December of the fifth year after the year in which the return was filed, or, if it was not filed or was null, by 31 December of the seventh year after the year in which it should have been filed (Article 57 of Presidential Decree No. 633/1972).

In criminal proceedings

The criminal sections of the Court of Cassation have drawn a distinction. Judgment No. 5141 of 2022 ruled out the offence of failure to file for a return filed on time but lacking only the RS section: treating it as not filed would be an analogy contrary to the principle of legality, and the conduct should, if anything, have been considered under the offence of filing an inaccurate return. In judgment No. 34405 of 2024, by contrast, the Court declared inadmissible the appeal on points of law against a conviction for a return filed on time but completely blank, endorsing the reasoning of the court of appeal, and denied any exonerating effect to the ‘supplementary’ return filed three years later. The offence of failure to file requires tax evaded of more than EUR 50,000 for any single tax (Article 5 of Legislative Decree No. 74/2000).

From 1 January 2027

The computation rule will move to Article 277 of the consolidated Act on tax compliance and assessment, with only the cross-references adjusted. The penalty will be in Article 30, paragraph 1-bis, of the consolidated Act on tax penalties, which does not, however, carry over the reduction to one third; that reduction remains in Article 54-bis.1, paragraph 3, which is not repealed. The criminal offence of failure to file will be in Article 77 of the same consolidated Act, with the same threshold.

In practice

• Taxpayers who have filed VAT returns with no data on output transactions should review with their accountant the years for which the VAT can still be computed and keep, for each year, the receipt showing the filing reference number and a transmission outcome without blocking errors.
• Within sixty days of receiving the notice, the taxpayer reports any data overlooked or wrongly evaluated, or pays with the penalty reduced to one third; otherwise the amounts are entered for collection on the tax roll (iscrizione a ruolo) on a final basis.
• Where the tax evaded in a single year may exceed EUR 50,000, the criminal exposure should be examined at once. Non-punishability under Article 13, paragraph 2, of Legislative Decree No. 74/2000 always requires full payment of the debt, including penalties and interest, following ravvedimento operoso (self-correction with reduced penalties) or the filing of the missing return by the deadline for the following year’s return, before the taxpayer has formal knowledge of audits or criminal proceedings.

Frequently asked questions

Is a VAT return with only the cover page always treated as not filed?

For the Article 54-bis.1 computation, yes, if it contains no data at all on output transactions. For other purposes the rule is silent; the civil sections of the Court of Cassation treat a return accepted by the system without blocking errors as filed.

Does a supplementary return filed years later cure a blank return?

In the case decided by judgment No. 34405 of 2024 it did not: the return filed three years after the deadline was treated as replacing the blank one and did not exclude criminal liability. The rule does not address the effect of a supplementary return on the computation.

Does paying after the notice protect against criminal liability?

Not in itself: Article 13, paragraph 2, of Legislative Decree No. 74/2000 requires full payment following ravvedimento or the filing of the missing return by the deadline for the following one, before formal knowledge of any audit, and the notice itself could already amount to such knowledge. Payment before the close of the first-instance trial remains a mitigating circumstance (Article 13-bis).

Sources

Presidential Decree No. 633 of 26 October 1972, Articles 54-bis.1 and 57 (text in force on 12 November 2026)

Law No. 199 of 30 December 2025, Article 1, paragraph 111

Legislative Decree No. 471 of 18 December 1997, Article 5

Legislative Decree No. 74 of 10 March 2000, Articles 5, 13 and 13-bis

Legislative Decree No. 141 of 5 August 2026, consolidated Act on tax compliance and assessment, Articles 277 and 367 (from 1 January 2027)

Legislative Decree No. 173 of 5 November 2024, consolidated Act on tax penalties, Articles 30 and 77 (from 1 January 2027)

Revenue Agency (Agenzia delle Entrate), Director’s decision Ref. No. 239129 of 28 August 2026

Court of Cassation, Fifth Civil Section, order No. 21472 of 31 July 2024, and order No. 1879 of 28 January 2021

Court of Cassation, Third Criminal Section, judgment No. 5141, hearing of 22 December 2021, filed on 14 February 2022

Court of Cassation, Third Criminal Section, judgment No. 34405, hearing of 28 June 2024, filed on 12 September 2024