2025 VAT Declaration Omission: Serious Offense, Light Penalty, Deadline Approaches

• The article discusses the consequences of late submission of the 2024 VAT declaration.
• The deadline for submission was April 30, 2025.
• A grace period of 90 days is allowed for late submission, ending on July 29, 2025.
• A penalty of 120 percent of the tax due is imposed, with a minimum of 250 euros.
• The penalty can be reduced through a process called ravvedimento.

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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