- ARCA has extended deadlines and made the computation of VAT perceptions more flexible for registered taxpayers. This change, effective from September 1, 2025, allows perceptions to be computed not only in the fiscal period they were made but also in any of the five subsequent periods. The decision, formalized by Resolution General No. 5750/25, aims to reduce administrative burdens and improve efficiency by offering greater flexibility. This modification is part of the “Portal IVA” system, enhancing predictability for businesses. Previously, perceptions could only be computed in the period they were made, but now there are additional periods for utilization, with certain exceptions.
Source: ambito.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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