Late Submission of VAT Model Can Be Rectified with Reduced Penalties by July 29 Deadline

• The model can be submitted late with reduced penalties.
• The deadline for submitting the IVA 2025 model for the year 2024 is July 29.
• Declarations sent within 90 days after the deadline are valid but subject to administrative penalties.
• The option for voluntary correction is available.
• In case of late submission, a penalty for omitted declaration without tax debt applies, amounting to 250 euros.

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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