VAT Credit Management with Missed Periodic Payments

• The article discusses the management of VAT credit in the presence of omitted periodic payments.
• It focuses on the 2025 VAT declaration, which is due on April 30th.
• The article explains how to handle situations where a VAT credit exists but there are also omitted periodic payments.
• It provides guidance on filling out the declaration form and strategies for managing this specific case.
• The article highlights that omitted periodic payments are usually detected by the Revenue Agency during the matching of the Lipe submitted by taxpayers.
• It mentions that these violations can be regularized through the institution of voluntary disclosure, with the payment of the due tax, interest, and reduced administrative penalty.
• The article provides specific instructions for filling out the 2025 VAT declaration form, including the fields related to omitted periodic payments.
• It explains how to calculate the total amount of periodic VAT due, the total amount of periodic payments made, and the amount of VAT paid following irregularities and payment notices.

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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