Circular about offsetting insurance premium debt with VAT refund receivable – extended deadline

• Deloitte has published a circular regarding the payment of social security premium debts for October 2023.
• The circular states that if the insurance premium debt is paid by offsetting it with the VAT refund receivable, the payment deadline will be extended until December 27, 2023.
• The extension of the payment deadline is due to possible delays in offsetting the VAT refund receivables with the social security premium debt.
• This extension applies to employers who pay wages between the 1st and 30th of each month and are subject to the provisions of Article 4(a) of Law No. 5510.
• The circular provides a link to access the announcement from the Social Security Institution (SGK).

Source: verginet.net

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.

---

---