- The Italian Tax Agency (Risoluzione 34/E of 30 September 2026) has set up F24 tax codes for payments under the new VAT automatic liquidation procedure introduced by Law 199/2025 and Article 54-bis.1 of Presidential Decree 633/1972.
- Taxpayers who do not file the annual VAT return and receive a communication showing VAT due can now pay using these F24 codes.
- No set-off and no installment payments are allowed for amounts due under this automatic liquidation outcome.
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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