Like every year , by 27 December 2022 , taxpayers will have to pay the 2022 VAT advance to be deducted from the tax due resulting from the liquidation made for the month of December for monthly taxpayers (to be paid by 16 January 2023) or for the fourth quarter 2022 for special quarterly payers (expiry on February 16, 2023), or from the annual settlement for the year 2022 for quarterly payers on option (payment by March 16, 2023).
Let’s take stock of the methods for calculating the VAT advance also in consideration of some particular cases .
Source: commercialistatelematico.com
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