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Circular No. 3 of 2024 – Annual VAT declaration – Taxpayers can now stagger the payment of tax due

  • Assonime’s circular n. 3 of 2024 highlights changes in the annual VAT declaration
  • Taxpayers can now stagger the payment of tax due without prior option in the periodic declaration
  • The deadline for payment has been extended to December 16 instead of November 16
  • The threshold for exemption from the conformity stamp has been raised from 50,000 to 70,000 euros, pending a new implementing measure from the Revenue Agency.

Source: ipsoa.it

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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