- Italy’s Revenue Agency has set a single deadline for intermediaries to transfer VAT advance payments to the Treasury by 16 December 2025.
- Banks, post offices, and other payment institutions must transfer amounts collected on 22, 23, 24, and 29 December by 2:50 PM on 31 December 2025.
- This deadline overrides usual transfer schedules, allowing intermediaries to consolidate multiple transfers into one bank transfer by 31 December.
- Transfers payable by 31 December can be booked accordingly, and advance payments due within three or five days can be consolidated.
- Amounts collected via the F24 EP form on 31 December 2025 are excluded from this rule.
Source: regfollower.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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