2023 Tax Return: Second IRPEF Advance Deadline for VAT Numbers Up to 170,000 Euros

Deadline on 16 January 2024 for the second IRPEF advance due from VAT numbers up to 170,000 euros of revenues and compensation. Payment in installments in five installments is permitted, with the application of interest equal to 4 percent on installments following the first. A focus on the rules to follow

VAT numbers, deadline 16 January 2024 for the second IRPEF advance relating to the 2023 tax return.

After the extension provided for in Article 4 of Legislative Decree no. 145/2023, it is time to pay the sums due, in a single solution or by installments.

The canonical deadline of 30 November relating to the second advance payment of income taxes has been deferred to 16 January 2024 for VAT numbers with revenues or compensation not exceeding 170,000 euros during 2022.

A measure currently envisaged on a temporary basis and exclusively in relation to 2023 tax return. Below is a summary of the subjects called to the cash desk and the methods of paying the second deposit in instalments.

VAT numbers at the checkout for the second IRPEF advance: deadline 16 January 2024

To have to pay the second IRPEF advance payment 2023 within expires January 16, 2024 they are VAT number holders who during 2022 recorded a volume of revenues and compensation not exceeding the threshold of 170,000 euros.

The postponement foreseen by thearticle 4 of legislative decree no. 145/2023 it applies exclusively to natural persons and, as clarified by the Revenue Agency in circular no. 31/2023, next to the individual entrepreneurs and self-employed workers the deadline of 16 January also concerns the entrepreneur who owns the family business or the marital business not managed in corporate form.

On the contrary, the payment had to be made by ordinary deadline for the second down payment (30 November 2023) for natural persons who do not have a VAT number, including members of partnerships or joint-stock companies whose income has been attributed to them in application of the principle of transparency, for holders of revenues or compensation exceeding the threshold of 170,000 euros and for VAT numbers other than natural persons, such as for example joint-stock companies and non-commercial entities.

Having clarified the scope of the extension, it is important to remember that the deadline of 16 January 2024 will concern the payment of the second IRPEF advance paymentof the substitute tax due from the flat rates, as well as the additional taxes emerging from the 2023 tax return, such as the flat rate tax or IVIE and IVAFE.

The possibility of deferring the payments due therefore applies generally to payments of income taxes due in November 2023 and therefore also to taxpayers who meet the requirements required to pay the advance on income taxes, on the basis of what emerged from the PF 2023 Income model, in a single solution.

Excluded from the postponement, however, are INAIL premiums and INPS contributions, which had to be paid by November 30th also for the beneficiaries of the extension of the deadlines.

VAT numbers, second payment in a single payment by 16 January 2024 or in installments

Also for those who pay the second deposit on 16 January 2024 there is the possibility of installment.

The sums due under IRPEF and the additional taxes emerging from the 2023 tax return can therefore be paid in a single payment within the deadline Tuesday 16 January, without any additional charge.

Alternatively, the installments in five installments from January to May according to the following deadlines:

• first installment second deposit by January 16, 2024;
• second installment by February 16, 2024;
• third installment by March 16, 2024 (March 18, falling on a Saturday);
• fourth installment by April 16, 2024;
• fifth installment by 16 maggio 2024.

By express regulatory provision, it will be necessary to calculate the payments on the installments subsequent to the first interest at the rate of 4 percent per annum.

2024-01-15 23:36:50
#VAT #numbers #checkout #IRPEF #advance #deadline #January #installment #payments #work