- After November 30th, there are tax deadlines on December 16th and 27th for municipal tax and VAT advance payment for 2023.
- There are three methods for calculating the VAT advance payment: historical, forecast, or actual.
- The forecast method is risky due to uncertainty in amounts, while the actual method ensures a precise estimate.
- Specific rules apply to truck drivers and VAT settlement on a cash basis.
- In extraordinary operations, VAT is based on the previous year or one of the calculation methods.
- Tax obligations continue after the tax day on November 30th, with additional deadlines on December 16th and 27th for municipal tax and VAT advance payment.
- Taxpayers must choose between the historical, forecast, or actual method for calculating the VAT advance payment.
Source: commercialistatelematico.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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