{"id":21061,"date":"2022-12-16T15:45:10","date_gmt":"2022-12-16T14:45:10","guid":{"rendered":"https:\/\/it.andersen.com\/?p=21061"},"modified":"2022-12-28T15:05:52","modified_gmt":"2022-12-28T14:05:52","slug":"vat-down-payment-2022","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/vat-down-payment-2022\/","title":{"rendered":"VAT down payment 2022"},"content":{"rendered":"<p>December 27th is the stated deadline for paying the year-end downpayment of VAT for tax year 2022.<\/p>\n<p>The amount to be paid can be computed by three different methods:<\/p>\n<ul>\n<li><strong>historical method<\/strong><\/li>\n<li><strong>forecasting method<\/strong><\/li>\n<li><strong>method of operations \u201ccarried out\u201d<\/strong>.<\/li>\n<\/ul>\n<p>The\u00a0<strong>historical method<\/strong> determines the VAT down payment due based on the 88% of the VAT due:<\/p>\n<ul>\n<li>on the debt VAT settlement of December 2021 for VAT monthly taxpayers<\/li>\n<li>on the amount originating from the VAT return for VAT quarterly taxpayers.<\/li>\n<\/ul>\n<p>The<strong>\u00a0forecasting method<\/strong>\u00a0allows the taxpayer to adjust the down payment due based on the forecast of the operations to be carried out either in December or in the fourth quarter or in the annual declaration of the current year.<\/p>\n<p>According to\u00a0<strong>the method of the transactions carried out<\/strong>, the down payment will be determined through a VAT settlement for the period:<\/p>\n<ul>\n<li>12\/1 \u2013 12\/20, for VAT monthly taxpayers<\/li>\n<li>10\/1 \u2013 12\/20, for VAT quarterly taxpayers.<\/li>\n<\/ul>\n<p>The advance payment must be made by the F24 form using the tax code \u201c6013\u201d for taxpayers who pay VAT on a monthly basis and \u201c6035\u201d for taxpayers who pay VAT on a quarterly basis, indicating the year of reference \u201c2022\u201d.<\/p>\n<p>The following subjects are not obliged to pay the VAT advance payment:<\/p>\n<ul>\n<li>taxpayers with a credit basis<\/li>\n<li>taxpayers with a VAT due which is of Euro 103.29 or less<\/li>\n<li>taxpayers who started operations in 2022.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>December 27th is the stated deadline for paying the year-end downpayment of VAT for tax year 2022. The amount to be paid can be computed by three different methods: historical method forecasting method method of operations \u201ccarried out\u201d. The\u00a0historical method determines the VAT down payment due based on the 88% of the VAT due: on [&hellip;]<\/p>\n","protected":false},"author":125,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/21061"}],"collection":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/users\/125"}],"replies":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/comments?post=21061"}],"version-history":[{"count":5,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/21061\/revisions"}],"predecessor-version":[{"id":21185,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/21061\/revisions\/21185"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=21061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=21061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=21061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}