- The Director of the Agency issues a provision regarding the payment of the VAT advance for December 2023.
- Definitions are provided for terms such as “Servizio F24” and “Servizio I24”.
- Intermediaries, such as banks and payment service providers, are responsible for transferring the VAT payments to the special account.
- The intermediaries must transfer the payments by 14:50 on December 29, 2023.
- The intermediaries can choose whether or not to pre-book the transfers to be settled on December 29, 2023.
- Different deadlines apply for payments made on December 27, 2023.
- Conventional methods and technical standards must be followed for reporting the payment data to the Agency.
- Intermediaries can combine the VAT payments into a single transfer, which must be received by the Agency by December 29, 2023.
- Certain provisions regarding early payment do not apply to payments made on December 20, 21, 22, and 27, 2023.
- The Bank of Italy
- State Treasury is authorized to withdraw the payments from the special account on December 29, 2023, for allocation to the relevant budget chapter.
- Payments made through the “F24 enti pubblici” (F24 EP) model are excluded from the provisions of this provision.
Source: agenziaentrate.gov.it
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.
