- The Italian Revenue Agency has set out procedures for remitting the VAT advance payment to the Treasury.
- Taxpayers must pay the VAT advance by December 27 each year via authorized intermediaries using F24/I24 services.
- Intermediaries must remit amounts collected on December 22, 23, 24, and 29, 2025, to the Treasury by 2:50 p.m. on December 31, 2025.
- Cumulative remittance with a single transfer is allowed, provided it is completed and reported by December 31, 2025.
- Payments made using the F24 EP model and settled on December 31, 2025, are excluded from these provisions.
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.
Latest Posts in "Italy"
- Foundry Services for Commissioned Artworks Subject to 22% VAT, Not 5% Reduced Rate
- Applicable VAT Rate for Art Foundry Services: 5% or 22% for Commissioned Contemporary Artworks?
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
- Understanding VAT Exemption for Businesses in Italy: Rules, Transactions, Invoicing, and Accounting Explained
- 10% VAT Applies to Wood Chips and Sawdust Sales Regardless of Buyer’s Intended Use
