- The document is a directive from the Director of the Agency regarding the remittance to the Treasury of the advance payment of value-added tax for December 2024
- Definitions provided include
- Service F24 for payment acceptance related to unified payments
- Service I24 which is similar to F24 but for payments via the Agency’s digital channels
- Intermediaries include banks, Italian Post, non-bank payment service providers, and collection agents
- Special accounting number 1777 named Agency of Revenue Collection Funds
- Intermediaries must remit payments made by taxpayers as advance VAT for specific dates in December 2024 to a special account at the Bank of Italy by 2 50 PM on December 31, 2024
- Payments for December 20, 23, 24, and 27 must be remitted within 5 working days, while those for December 24 and 27 must be remitted within 3 working days
- Intermediaries have the option to schedule or not schedule the transfers for December 31, 2024
- Standard remittance terms apply for payments made on December 27, 2024, which must be remitted within 2 working days
- Conventional methods and technical standards from the VEUN Manual must be followed for reporting these transactions electronically to the Revenue Agency
- Intermediaries may consolidate payments into a single transfer if they choose, and in this case, the consolidated report must reach the Revenue Agency by December 31, 2024
- The Bank of Italy is authorized to withdraw the remitted sums from the special account on December 31, 2024, for allocation to the relevant chapter of the State budget
Source: agenziaentrate.gov.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.
