In the case of sales, the applicant must record the sales situation every day. According to some laws, this period can be changed, but it is usually in the current month.

For each invoice issued on the VAT invoice, the serial number of the entry, the date of issuance, the tax payable, the total amount of VAT payable and the invoice, and the name of the person must be determined.

VAT tax returns Taxpayers must submit this year's VAT returns before the end of April next year, and must submit monthly or quarterly returns to the Italian Taxation Bureau.

At the time of declaration, the seller can make monthly declaration or quarterly declaration according to his actual situation:

(1) If the value-added tax is calculated on a monthly basis, it shall be declared once a month, and the annual value-added tax return shall be declared at the end of the year.

(2) quarterly declaration, quarterly report must be submitted every quarter.

(3) When the sales volume is quite high, it is mandatory to declare on a monthly basis.