{"id":7362,"date":"2019-12-12T21:07:30","date_gmt":"2019-12-12T20:07:30","guid":{"rendered":"https:\/\/it.andersen.com\/deadline-of-the-vat-down-payment\/"},"modified":"2020-06-11T18:04:13","modified_gmt":"2020-06-11T16:04:13","slug":"deadline-of-the-vat-down-payment","status":"publish","type":"post","link":"https:\/\/it.andersen.com\/en\/deadline-of-the-vat-down-payment\/","title":{"rendered":"Deadline of the VAT down payment"},"content":{"rendered":"<p>December 27th is the stated deadline for paying the year-end downpayment of VAT for tax year 2019.<br \/>\nThe amount to be paid can be computed by three different methods:<br \/>\n\u2022\t<strong>Historical method;<br \/>\n\u2022\tForecasting method;<br \/>\n\u2022\tMethod of operations \u201ccarried out\u201d<\/strong>.<br \/>\nThe <strong>historical method<\/strong> determines the VAT down payment due based on the 88% of the VAT due:<br \/>\n\u2022\t On the debt VAT settlement of December 2018 for VAT monthly taxpayers;<br \/>\n\u2022\t On the amount originating from the 2019 VAT return for VAT quarterly taxpayers.<br \/>\nThe<strong> forecasting method<\/strong> allows 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.<br \/>\nAccording to <strong>the method of the transactions carried out<\/strong>, the down payment will be determined through a VAT settlement for the period:<br \/>\n\u2022\t12\/1 &#8211; 12\/20, for VAT monthly taxpayers;<br \/>\n\u2022\t10\/1 &#8211; 12\/20, for VAT quarterly taxpayers.<br \/>\nThe advance payment must be made by the F24 form using the tax code &#8220;6013&#8221; for taxpayers who pay VAT on a monthly basis and &#8220;6035&#8221; for taxpayers who pay VAT on a quarterly basis, indicating the year of reference &#8220;2019&#8221;.<br \/>\nThe following subjects are not obliged to pay the VAT advance payment:<br \/>\n\u2022\tTaxpayers with a credit basis;<br \/>\n\u2022\tTaxpayers with a VAT due which is of Euro 103.29 or less;<br \/>\n\u2022\tTaxpayers who have ceased their activity by November 30th (if VAT is determined on a monthly basis), or September 30th (if VAT is determined on a quarterly basis);<br \/>\n\u2022\tTaxpayers who started operations in 2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>December 27th is the stated deadline for paying the year-end downpayment of VAT for tax year 2019. The amount to be paid can be computed by three different methods: \u2022 Historical method; \u2022 Forecasting method; \u2022 Method of operations \u201ccarried out\u201d. The historical method determines the VAT down payment due based on the 88% of [&hellip;]<\/p>\n","protected":false},"author":125,"featured_media":8163,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"_links":{"self":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/7362"}],"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=7362"}],"version-history":[{"count":0,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/posts\/7362\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media\/8163"}],"wp:attachment":[{"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/media?parent=7362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/categories?post=7362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/it.andersen.com\/en\/wp-json\/wp\/v2\/tags?post=7362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}