The Revenue Agency published a provision dated 19 December 2023 regarding the methods of payment to the Treasury of the value added tax advance for the month of December 2023.
Taxpayers subjected to payment obligations of value added tax are required to pay the VAT due as an advance by 27 December of each year.
The payment of the tax is made through payment delegation to intermediaries affiliated with the F24/I24 Services Agency (banks, Poste Italiane Spa, non-bank payment service providers, collection agents). The repayment of the sums paid by taxpayers must then take place no later than the following 31 December.
The agreements regulating the F24/I24 Services provide different terms for remitting the sums, depending on the payment channels used by taxpayers (paper, electronic via intermediary services, electronic via Agency services).
With the new provision, therefore, the times and methods for the repayment to the Treasury of the sums collected on the dates have been established, also in derogation of the conventionally agreed provisions. of 20, 21, 22 and 27 December 2023 as a VAT advance, having acquired the favorable opinion of the Ministry of Economy and Finance – Department of State General Accounting and the Bank of Italy.
The intermediaries they pour by 2.50 pm on December 29, 2023, on the special accounts opened at the Bank of Italy – State Treasury, also in derogation of the repayment terms provided for in the agreements regulating the F24/I24 Services, the sums paid by taxpayers as an advance on value added tax on the days of 20, 21, 22 and 27 December 2022, through the channels for which repayment is conventionally established within 3 working days or 5 working days. The aforementioned intermediaries are given the right to decide whether or not to book the transfers to be settled on 29 December 2023.
The intermediaries comply with the conventional terms for the repayment of the sums paid by taxpayers on 27 December 2023 through the channels for which the repayment is established within 2 working days.
Furthermore, the provision specifies that the sums collected via the F24 EP form and settled on 29 December 2023 are excluded from the provisions of this provision, as they are not payments made as VAT advance payments.
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2023-12-19 19:59:19
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