- The final tax obligation for 2024, the VAT advance payment, is due on December 27 after the Christmas break
- Taxpayers must make the VAT advance payment for 2024 by December 27, which will be deducted from the tax due from the December settlement for monthly taxpayers, the fourth quarter of 2024 for special quarterly taxpayers, or during the annual VAT declaration for 2024 for quarterly taxpayers by choice
- Payments should be made using the F24 payment form with tax codes 6013 for monthly taxpayers and 6035 for quarterly taxpayers, indicating the year 2024
- The VAT advance amount cannot be paid in installments but can be offset against other tax and social security credits
- In case of non-payment or insufficient payment, taxpayers can use the rectification procedure with reduced penalty rates effective from September 1, 2024
Source: commercialistatelematico.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.
