Possible Premium Measure for Negotiated Composition of Unregistered VAT Debt with Variable Installments

• The Italian tax agency, Agenzia delle Entrate, has provided clarification on the possibility of using variable installment payments for non-enrolled VAT debts in negotiated compositions.
• The agency states that it is possible to arrange a payment plan with increasing installment amounts for each year, based on the flows derived from the business activity.
• This clarification was given in response to a specific case where a debtor wanted to access a negotiated composition for their VAT debt and benefit from the premium measure provided by the law.
• The premium measure allows for the installment payment of taxes that have not yet been enrolled in the tax register.
• The agency also refers to the ordinary rules for installment payments of enrolled tax debts.
• The law allows for a maximum of 72 monthly installments for unpaid taxes, including income taxes, withholding taxes, VAT, and IRAP, if the debtor is facing temporary objective difficulties.
• The debtor can request a payment plan with variable installment amounts increasing each year instead of constant installments.
• The maximum number of installments can be extended to 120 if the debtor can prove a temporary and objective difficulty due to external economic circumstances.
• The agency has the authority to grant a payment plan as a premium measure for accessing negotiated compositions.

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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