December VAT to be paid by 16 January even if less than 100 euros

• Payments for December VAT are due by January 16, even if the amount is less than 100 euros.
• The recent tax compliance decree (DLgs. 108/2024) has raised the minimum payment threshold for VAT to 100 euros starting from the 2024 tax year.
• Taxpayers must comply with the new regulations to avoid penalties, affecting both monthly and quarterly VAT filers.

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.