- The VAT advance payment for 2025 is due by December 29, 2025, as the usual deadline (December 27) falls on a Saturday.
- All VAT taxpayers required to make periodic settlements must pay, regardless of whether they settle monthly or quarterly.
- The advance can be calculated using the “historical,” “forecast,” or “actual” method, each with specific calculation rules.
- Some taxpayers are exempt, such as those owing less than €103.29, those who ceased activity in 2025, split payment operators, certain agricultural producers, and those under special tax regimes.
- Failure to pay or underpayment results in a 25% penalty on the unpaid VAT amount.
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.
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