- The VAT advance payment for 2025 is due by Monday, December 29, 2025.
- The amount and calculation method must be reported in line VP13 of the December 2025 LI.PE. form.
- No 1% interest increase applies for quarterly taxpayers by option.
- Several categories are exempt from the VAT advance, including new businesses, those with VAT credit, “minimi” and “forfetari” taxpayers, small agricultural businesses, certain entertainment businesses, associations under Law 398/1991, those owing less than €103.29, and others.
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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