Oss Vat return
Businesses registered for the oss in Italy have to submit the Vat oss quarterly return electronically. You need to log in to the Italian Revenue Agency Online Services, and then access the oss web-portal, to send your Vat oss quarterly return.
The deadlines for the returns are:
30 April - for first quarter ending 31 March
31 July - for second quarter ending 30 June
31 October - for third quarter ending 30 September
31 January - for fourth quarter ending 31 December
There is no deadline change for the submission of the return if this date falls on the weekend or on a public holiday.