- The deadline for paying the VAT balance for 2024 is March 17, 2025.
- The VAT balance is determined by the annual settlement made in the VL section of the tax return.
- The payment must be made if the amount is greater than 10.33 euros.
- The payment can be made by June 30, 2025, with a 0.4% interest surcharge for each month or fraction of a month after March 16.
- The payment can be further deferred to July 30, 2025, with an additional 0.4% surcharge.
- When making a single payment, the F24 form must be filled out with the following information:
- Code 6099 in the “Tax Code” field.
- Code 0101 in the “Installment” field.
- The year 2024 in the “Reference Year” field.
- The amount of tax due, plus any interest surcharge, in the “Debits Paid” field.
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.
