Why do you need to file a VAT return even with zero revenue?

Explanation of why filing a VAT return is mandatory, even without revenue, and the exception for Italy.

Even if you have zero revenue, you are required to file a VAT return. This obligation begins as soon as you are subject to VAT reporting, which is the case when the tax authorities in the relevant country mandate it. It is important to comply with this obligation, regardless of whether you have generated revenue.

Exception: In Italy, specific rules may apply that differ from this general requirement.