- Payment of the 2024 VAT balance can be deferred to July 30 or August 20, or paid in installments.
- Taxpayers who have not yet paid the 2024 VAT balance can do so by June 30 or July 30, 2025, with applicable surcharges.
- Certain categories can pay by July 21 without the additional 0.4 percent surcharge or by August 20 with it.
- Generally, the VAT balance must be paid in a single installment by March 16 each year, or the next working day if it falls on a weekend or holiday.
- Payment can also be made by June 30 with a 0.4 percent interest per month after March 16.
- Payment can be further deferred by 30 days with an additional 0.4 percent surcharge.
- Those who have not paid the 2024 VAT balance can pay by:
- June 30, 2025, with a 1.6 percent surcharge.
- July 30, 2025, with a 2.0064 percent surcharge.
- For single payments, the F24 form is filled with:
- Tax code 6099 for the amount due with the surcharge.
- Code 0101 in the installment field.
- VAT balance can be paid in installments with:
- 4 percent annual interest.
- Installments must end by December 16 of the declaration year.
- Maximum installment options:
- 10 installments if started by March 17, 2025.
- 7 installments if started by June 30, 2025.
Source: eutekne.info
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.
