Download the reconciliation worksheets to hand to your accountant
9 min read
How to get, as PDF or CSV, readable worksheets for the annual VAT return and the corporate income tax (SC) summary, ready for your accountant.
What it's for
At the top of the Tax returns page (left menu, /dichiarativi) you'll find the Reconciliation worksheets section: two blocks, one for the Annual VAT return and one for Corporate income tax (SC), each downloadable as PDF or CSV. These are readable reports — numbered lines, a statutory reference for each line — meant to be handed to your accountant without going through a machine-structured XML file. A Draft badge and an info icon remind you every time: these aren't filing-ready returns, they're material to be reviewed.
This guide only covers downloading worksheets from this section. If you're instead looking for the annual VAT return's XML file (with all sections in structured format), that's a different guide: Download the annual VAT return XML. For the full, editable computation of corporate income tax (IRES) and regional business tax (IRAP), with live balance checking and F24 generation, the reference page is IRES/IRAP taxes, the first card on the same Tax returns page: here you only get the already-computed summary, ready to download.
Before you start
- Generating a worksheet (the step that downloads it) requires a role with write permissions on accounting — Manager or Administrative — because every download also records an audit snapshot (see below). A Viewer can see the section but can't download.
- You don't need to have already prepared the annual VAT return (dedicated guide) to download the VAT worksheet: the worksheet computes the data directly from the year's accounting entries, every time you download it, with no need to have pressed "Prepare" anywhere first. They're two independent tools that, on the same data, arrive at the same figures. If you prepared the return a while ago, though, that stays the snapshot of back then while the worksheet recomputes today: a difference between the two is almost always explained by that.
- If the company is on the flat-rate scheme, the annual VAT worksheet isn't generated: the calculation engine is the same one used by the return, and a flat-rate taxpayer doesn't settle VAT periodically.
Step by step
1. Choose the tax period
In the Reconciliation worksheets section, top right, you'll find the Tax period selector: it offers the last five years, with the year before the current one selected by default. Change it if you need a different year — the choice applies to both blocks below.
2. Annual VAT return: download PDF or CSV
The first block, Annual VAT return, describes its content like this: "Reconciliation of VAT codes → lines VE/VF/VJ/VL, balanced against periodic settlements." Two buttons, Download PDF and Download CSV: on click, SamBooks computes the worksheet from the chosen year's data and immediately starts downloading the file, named BOZZA_prospetto_iva_annuale_{year}.pdf (or .csv).
The content is organized into sections, each with numbered rows (code, description, statutory reference, amounts): sales operations (VE section), purchase operations (VF section, with the actually deductible VAT share highlighted separately when it differs from the gross tax), any reverse-charge operations (VJ section, present only if there are any that year), the annual settlement (VL section) with the final balance. At the bottom there's a section dedicated to reconciliation against the periodic settlements: it compares the annual balance with the algebraic sum of the year's VAT settlements and states whether the gap falls within the rounding tolerance or needs checking — a check the return's XML file doesn't do. It's an indicative comparison: the annual balance is already net of the periodic payments and the advance, while the settlements line is gross, so if you've recorded the year's VAT F24 forms the two figures differ by construction and the section flags a gap. On its own, that gap isn't proof your data is wrong: it's a point to go through with your accountant.
3. Corporate income tax (SC) — reconciliation summary: download PDF or CSV
The second block, Corporate income tax (SC) — reconciliation summary, describes its content like this: "Readable CEE → RF reconciliation summary (PDF/CSV). For the full editable computation, with F24 and depositable XML file, use 'IRES/IRAP taxes'." It works like the VAT block: Download PDF / Download CSV, file named BOZZA_prospetto_redditi_sc_{year}.pdf (or .csv).
This worksheet uses the same calculation engine as the IRES/IRAP taxes page — accounting result, upward and downward tax adjustments, estimated taxable income, theoretical IRES and withholding tax suffered — and hands you the readable summary.
One clarification that matters before you hand it over: the worksheet recomputes from the accounting data every time you download it, and it does not carry over the manual changes you made to the lines on the IRES/IRAP taxes page (values corrected by hand, lines added). If you've worked on that editable worksheet, the PDF downloaded here shows the starting computation, not your revised version: in that case hand your accountant the IRES/IRAP taxes page, not this summary.
So to edit lines, check the live balance, or generate the F24s and the XML file, the work happens on the dedicated page: the "Go to IRES/IRAP taxes" button, at the bottom right of the block, takes you there directly. The IRES/IRAP computation itself, and how that page works, aren't covered by this guide. The usual boundary applies there too: no file SamBooks produces is transmitted by SamBooks — electronic submission stays with the qualified professional.
4. What gets recorded when you download
Every time you download a worksheet (PDF or CSV), SamBooks doesn't reuse a previously saved file: it recomputes the worksheet on current data and saves a new audit snapshot of it — who generated it and when — together with that moment's full content. Every download therefore produces a new record, even if you download the same year and the same worksheet type more than once on the same day: that's not a problem, it's how SamBooks keeps track of who downloaded what and when, for any later review. There is currently no page anywhere listing these past downloads to browse — the tracking happens regardless, it's just not exposed in a dedicated screen yet.
Why the file is named BOZZA_
The BOZZA_ (DRAFT_) prefix in the file name — for both the PDF and the CSV — isn't a technical detail: it's the same marker you'll find on the annual VAT return XML and on the Certificazione Unica XML (linked guide), meant to make it impossible to mistake this report for a document already ready for submission. The worksheet is an informational report, to be reviewed and completed by your chartered accountant: generation, adjustment and electronic submission always stay your or your qualified professional's responsibility.
When to use the worksheet, and when the dedicated page
For the annual VAT return: the reconciliation worksheet is the right choice when you need a quick, readable report to hand over, with the comparison against the periodic settlements already included. If instead you need the structured file with all eight sections in machine format, or you want to see the accounting effect (the automatic transfer entry on a debit balance), that's the "Prepare" path described in Prepare the annual VAT return and in the XML guide.
For corporate income tax (SC): the worksheet is the summary ready for your accountant. If instead you need to correct a line, check the live balance, or generate F24s and the XML file, that work happens on the IRES/IRAP taxes page, reachable from the link inside the block itself.
Ask Sam
You can ask Sam to generate a worksheet and read its figures directly in chat — for example "generate the 2025 annual VAT reconciliation worksheet" or "what's the accounting result on the 2025 corporate income tax (SC) worksheet?" — and Sam will use the same engine as the "Download PDF"/"Download CSV" buttons, with the same audit snapshot recorded. What Sam doesn't do is hand you the downloadable file itself: the PDF or CSV stays a web page action.
If something goes wrong
- The download doesn't start and an error message appears. When the reason is known, SamBooks spells it out — in Italian, even in the English interface: if the company is on the flat-rate scheme and you're trying the annual VAT worksheet, the message says exactly that the flat-rate scheme doesn't file the annual VAT return. Flat-rate taxpayers don't settle VAT, for the same reason the return isn't prepared. The generic text "Worksheet generation failed. Please try again." appears instead when the server didn't answer or its answer couldn't be read: in that case try again, and if it persists check that there's accounting data for the chosen year.
- I'm looking for the direct-tax (IRES/IRAP) worksheet here, but I can't find it. That's correct: this section only generates the annual VAT and corporate income tax (SC) worksheets. The direct-tax worksheet has its own engine and its own page — IRES/IRAP taxes — it doesn't go through here.
- A Viewer in my company can't download the worksheets. That's correct: generating a worksheet requires a role with write permissions (Manager or Administrative), because every generation records an audit snapshot.
- I downloaded the same worksheet several times, did I create duplicates? Every download generates a new audit record (who and when), but that's not a problem: it's the intended behaviour, not an error to fix.
Frequently asked questions
What do I hand my accountant at year end? For the annual VAT return and for corporate income tax (SC), the PDF or CSV reconciliation worksheet from this section is often the most convenient choice; if your accountant prefers the structured file, there's also the annual VAT return's XML.
How do I download the VAT return worksheet as PDF? From the Tax returns page, "Reconciliation worksheets" section, "Annual VAT return" block, "Download PDF" button.
Where do I find the balance sheet-to-RF section reconciliation? In the same place, "Corporate income tax (SC) — reconciliation summary" block: it summarizes the move from the CEE balance sheet to the income tax return's RF section.
What is the corporate income tax (SC) reconciliation worksheet? A readable PDF or CSV summary of the same calculation engine that feeds the IRES/IRAP taxes page. Note: it starts again from the accounting data and doesn't include manual changes made to the lines on that page.
Why is the file named BOZZA (DRAFT)? To flag, right from the name, that it's an informational report to be reviewed — not a document ready for electronic submission.
Can I send the worksheet to the Italian Revenue Agency? No: it's reconciliation material for your accountant, not a file to submit directly to an authority.
Is the worksheet better, or the IRES/IRAP taxes page? The worksheet for a quick summary to hand over; the IRES/IRAP taxes page if you need to edit lines, check the live balance, or generate F24s and the XML file — and always the page, not the worksheet, if you've already corrected those lines by hand.
Can I download the data as Excel for my accountant? From this section the available formats are PDF and CSV; the CSV opens normally in a spreadsheet.
Who checks the worksheet's figures? Your chartered accountant: the worksheet is an informational report, not a checked, filing-ready return.
Does the download stay tracked anywhere? Yes: every generation records who did it and when, even though there isn't a dedicated screen yet to browse that history.