Advance VAT Payment 2018

We inform you that, as usual, by next Thursday, December 27th, taxpayers holding a VAT number, who carry out businesses, art or professional licenses, no matter the legal form and that perform VAT liquidations, as well as VAT payments with monthly or quarterly frequency, are required to pay the advance VAT payment for 2018.

The payment of this advance must be done by using F24 model, by filling out the “Erario” section, indicating the year “2018” as reference year and using the following codes:

“6013” for monthly taxpayers;

“6035” for quarterly taxpayers.

It should be noted that the omitted, late or insufficient payment of the advance could be regularized, by paying late fees and interest, applying the related 30% reduced according to the provisions of art. 13 paragraph 1 of the Legislative Decree n. 472 of 1997.