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VAT 2024 Model changes

  • The IVA 2024 model loses the VB section and the COVID period lines.
  • The CS section is also abolished and the compensation percentage lines are modified.
  • The main change is the abolition of the VB section, where taxpayers who only used traceable payment methods were required to indicate their financial institution data.
  • The provision that allowed for a 50% reduction in administrative sanctions has been modified.
  • The CS section, which allowed taxpayers to fulfill their obligations for the extraordinary contribution against high bills, has been eliminated.
  • The structure of the IVA declaration remains largely unchanged.
  • There are some minor details that have been updated.

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.

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