- All VAT taxpayers (businesses, professionals, VAT holders, exempt farmers, heirs, curators, merging/splitting companies) must file the annual VAT return.
- The VAT balance due must be paid by March 16, 2026, either in a single payment or in up to 10 installments (last by December 16, 2026), with 0.33% monthly interest on each installment after the first.
- Alternatively, payment can be postponed to June 30, 2026 (income tax deadline), with a 0.40% monthly interest for each month after March 16.
- The obligation applies even if no taxable operations were performed, or if the taxpayer is not required to pay VAT.
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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