Deadline for Payment of 2023 VAT Balance: Last Call for Single Payment or Installments

• Last call for payment of the 2023 VAT balance by July 31, 2024
• Taxpayers with a VAT balance due from the 2024 annual VAT return who have not paid by the deadlines of March 19 or July 1 can still make the payment by July 31
• Payment of the 2023 VAT balance can be made in a lump sum or in installments
• The July 31 deadline also applies to those who have entered into a two-year composition agreement; in this case, the 2023 VAT balance is due without any additional charges
• These taxpayers can benefit from the payment extension provided for in article 37 of Legislative Decree no. 13/2024.

Source: ipsoa.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.

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