diff --git a/openupgrade_scripts/scripts/l10n_it/18.0.0.9/pre-migration.py b/openupgrade_scripts/scripts/l10n_it/18.0.0.9/pre-migration.py
new file mode 100644
index 000000000000..2c3d211c1fce
--- /dev/null
+++ b/openupgrade_scripts/scripts/l10n_it/18.0.0.9/pre-migration.py
@@ -0,0 +1,73 @@
+from openupgradelib import openupgrade
+
+# List of XML IDs of tax reports defined in l10n_it
+# These include the generic VAT report and the annual reports
+ITALIAN_REPORT_XML_IDS = [
+    "l10n_it.tax_report_vat",
+    "l10n_it.tax_annual_report_vat_va",
+    "l10n_it.tax_annual_report_vat_ve",
+    "l10n_it.tax_annual_report_vat_vf",
+    "l10n_it.tax_annual_report_vat_vh",
+    "l10n_it.tax_annual_report_vat_vj",
+    "l10n_it.tax_annual_report_vat_vl",
+]
+
+
+@openupgrade.migrate()
+def migrate(env, version):
+    """
+    Remove existing reports and related records to avoid duplications.
+    """
+    if not version:
+        return
+
+    # Try standard cleanup first, this usually isn't enough
+    openupgrade.delete_records_safely_by_xml_id(
+        env, ITALIAN_REPORT_XML_IDS, delete_childs=True
+    )
+
+    for xml_id in ITALIAN_REPORT_XML_IDS:
+        report = env.ref(xml_id, raise_if_not_found=False)
+        if not report or report._name != "account.report":
+            continue
+
+        # Explicitly search for linked records
+        # 1. Report lines
+        lines = env["account.report.line"].search([("report_id", "=", report.id)])
+
+        # 2. Expressions linked to lines
+        expressions = env["account.report.expression"].search(
+            [("report_line_id", "in", lines.ids)]
+        )
+
+        # 3. Report columns
+        columns = env["account.report.column"].search([("report_id", "=", report.id)])
+
+        # Delete related records
+        for record_set in [expressions, lines, columns]:
+            if record_set:
+                try:
+                    openupgrade.safe_unlink(record_set, do_raise=True)
+                except Exception as e:
+                    openupgrade.logger.error(
+                        "Failed to delete %s for report %s: %s",
+                        record_set._name,
+                        xml_id,
+                        repr(e),
+                    )
+
+        # Delete the report itself
+        try:
+            openupgrade.safe_unlink(report, do_raise=True)
+        except Exception as e:
+            openupgrade.logger.error("Failed to delete report %s: %s", xml_id, repr(e))
+            # Switch to noupdate to avoid future errors if unlink failed
+            module, name = xml_id.split(".")
+            imd = env["ir.model.data"].search(
+                [
+                    ("module", "=", module),
+                    ("name", "=", name),
+                ]
+            )
+            if imd and not imd.noupdate:
+                imd.noupdate = True