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Bilanzi

Tom Hofer

Checks and takes responsibility for the articles in the guide.

A short biography will follow.

Checked articles

VAT

Annual VAT reporting: how to apply, the deadline and whether it pays off

Since 2025, smaller businesses can apply to report VAT only once a year. This article is for VAT-registered SMEs that want less work on their VAT returns. You will learn who can apply for annual reporting, when the application is due and how to check whether it suits you.

Checked on 7 October 2026 · 10 min read