VAT is due with each down payment. The machine ships months later.
FiscalPulse reads your Cassetto Fiscale monthly: tax credits to use, this month’s VAT, largest clients, investments, down payments.
€29 a month · no installation · read-only, revocable
Sample company · illustrative dataThe day of the down payment
A down payment before delivery is taxable for the part paid.
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The invoice and the VAT are due at once, even if the machine ships months later.
Source: DPR 633/1972, art. 6 c.4; EC News, 2015
69%
Share of revenue Italian machinery makers earned abroad in 2024.
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A company exporting more than 10% of its turnover can become an esportatore abituale (habitual exporter) and buy without VAT up to its plafond, a ceiling set by the previous year’s exports.
Source: Federmacchine, 2024 data, reported by Germany Trade & Invest, May 2025; informazionefiscale.it, 2020
5 yearly shares
Transizione 5.0 credit unused by 31 December 2025 is spread over five years.
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It is split into five equal shares, from 2026 to 2030, usable only by offset in the F24 (the Italian tax payment form) under tax code 7072.
Source: Agenzia delle Entrate, resolution no. 1/E of 12 January 2026; Edotto, January 2026
In the report
Credits, investments and down payments
4.0 and 5.0 credits: this year’s share, ready
Capital goods tax credits are used in yearly shares.
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Italy records them in the Cassetto Fiscale. The report adds what remains to your VAT credit, checks the amount used against the credit column of your F24 payments and tells you when a share becomes usable, whether it is a 4.0 credit or this year’s 5.0 share.
€100k investment: €22.0k of deductible VAT, absorbed in 1.3 months
Best months to invest
March, February, June
Sample company · illustrative data
The next machine, VAT already worked out
Before you buy, the report works out the deductible VAT.
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For a machining centre or a press, it shows how many months of your current VAT payments will absorb it. Next to it you see the months in the last seven when cash handled a purchase best.
Down payments, SAL and VAT, read together
Each invoiced down payment brings VAT due on the following 16th.
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Steel and components bring VAT you can deduct. Progress invoices, called SAL (stato avanzamento lavori) in Italy, work the same way. One month you owe VAT, the next you are in credit. The report rebuilds the VAT settlement month by month, estimates the next payment and tells you in advance how much to set aside.
Steel, machining, fasteners by category
Spending is split by supplier category, never by name.
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You see which item weighs most on a contract’s margin.
What is left without your top client
Every month the report measures your largest client’s share.
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It also calculates how much revenue remains if the main recurring client stops ordering.
The client ordering less
You get an email when a client’s orders fall.
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It comes in time to call them before the next contract. In the sample, one client fell 39% in six months.
IRES and IRAP before June and November
IRES and IRAP are estimated every month.
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IRES is corporate income tax and IRAP the regional tax on productive activities. Declared figures replace the estimates as soon as they exist, so you know how much to keep aside for the balance and payments on account.
Contract margin, on request
Margin by contract, product and client comes with analytical accounting.
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It joins the Cassetto Fiscale with your bank accounts. We set it up on request, with a proposal based on your volumes.
Giulia shows what is inside and what reaches you every month.
Big exporters can buy without VAT, up to last year’s exports.
Exporters tend to build up VAT credit.
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Export sales carry no VAT, while purchases in Italy do. A company invoicing more than 10% of its turnover abroad can become an esportatore abituale, file a dichiarazione d’intento (declaration of intent) with the Agenzia and buy from Italian suppliers without VAT, up to the value of the previous year’s exports. The report reads the declarations of intent and links them to invoices, VAT and credits, so exports, purchases and credit sit on one page.
Source: DPR 633/1972, art. 8 c.1 lett. c; informazionefiscale.it, 2020
Who it is for, by ATECO code
- Metal structuresATECO 25.11
- Metal forging, pressing and stampingATECO 25.50
- Machining and mechanical engineeringATECO 25.62
- Lifting and handling equipmentATECO 28.22
- Food, mining and special machineryATECO 28.92, 28.93, 28.99
- Subcontract plastic mouldingATECO 22.29
- Machinery repair and maintenanceATECO 33.11, 33.12
- Industrial machinery installationATECO 33.20
Getting started
Set up in about half an hour, then it runs on its own
- 01
You give us access to the Cassetto Fiscale.
The company’s Entratel or Fisconline credentials are enough: these are the logins an Italian company uses with the Agenzia delle Entrate.
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If you do not have them, we request them together through the company’s PEC, its certified email address, and they arrive in four to seven days. You can also appoint one of our partner accountants in Italy for read-only access.
- 02
We read the full history.
Invoices, F24 payments, LIPE, tax returns, letters from the Agenzia and credit registers: twenty-two document types, joined into a single reading.
- 03
You receive the report every month, in English.
A provisional version on the 3rd and the final one on the 18th, archived and ready to download.
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You also get an email every time the Agenzia writes to the company.
Your accountant in Italy keeps doing their job. If you like, they receive the report in copy.
€29 a month per Italian company, with the company’s own credentials
for companies with up to 2,000 invoices a year · cancel whenever you like
Cancel whenever you like, with no penalty. The yearly plan is paid in one instalment.
- Full monthly report, provisional on the 3rd and final on the 18th
- An email for every letter from the Agenzia, with the original attached and explained in English
- A reminder before every deadline
- Alerts on out-of-scale invoices and on customers who are buying less
- A version of the report to present to Italian banks and confidi (credit guarantee consortia)
- Archive of every past report, always available to download
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A hundred companies or more. Banks, leasing and factoring companies, credit guarantee consortia, networks and groups that follow at least a hundred Italian companies: we show you the engine in a demo on real positions from your portfolio.
An Italian company spends between €5,000 and €50,000 a year on its accountant, admin staff and software to produce the data that lands in the Cassetto Fiscale. For €29 a month, that data works for you too.
Questions
When is VAT due on a down payment?
In the month the down payment is received. A payment before delivery makes the sale taxable for that part: you issue the invoice and the VAT goes into that period’s settlement. The report reads your down payment invoices, rebuilds the VAT settlement month by month and tells you how much to pay on the 16th.
Source: DPR 633/1972, art. 6 c.4; EC News, 2015
How is leftover Transizione 5.0 credit used?
In five equal yearly shares, from 2026 to 2030, only by offset under tax code 7072. The report adds up the tax credits recorded in the Cassetto Fiscale, checks what has been used against your F24 payments and tells you when this year’s share is ready to use.
Source: Agenzia delle Entrate, resolution no. 1/E of 12 January 2026; Edotto, January 2026
What are the esportatore abituale and the plafond?
An esportatore abituale is a company invoicing more than 10% of its turnover abroad. With a declaration of intent filed with the Agenzia it can buy goods and services without VAT up to the plafond, the value of the previous year’s exports. It keeps VAT credit from piling up. The report reads declarations of intent alongside invoices and VAT settlements.
Source: informazionefiscale.it, 2020
How do I check if I can afford a machine?
With the investment simulation the report runs again every month. It estimates self-financing capacity from tax data, with a 20% safety margin, and calculates the deductible VAT, the months needed to absorb it and the months that have historically suited a purchase best. You have the numbers before signing the lease or the order, and you can take them to your accountant.
What if I work for two or three clients?
The largest client’s share of revenue, month by month, and an alert as soon as their invoices fall. The report also calculates how much revenue remains if that client leaves and how much of your revenue is recurring. That gives you time to find new clients or renegotiate before the contract ends.
Does the report show contract margins?
Contract-level margin comes with analytical accounting, which we set up on request. It joins the Cassetto Fiscale with your bank accounts, with a proposal based on your volumes. The €29 monthly report stays the base, with revenue, costs by category, VAT, tax credits and clients.