Italian December VAT advance (acconto IVA)
The Italian VAT advance is 88% of the payment due for the last month or quarter of the previous year (historical method) or of the VAT you expect for the same period (forecast method), or 100% of a settlement drawn up to 20 December (analytical method). Nothing is due if it does not exceed EUR 103.29, and it is paid on an F24 form by 27 December.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: Managing VAT in a small business· Step 6 of 11· Next step: Italian annual VAT balance — paying in one go or in instalments
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- Agenzia delle Entrate — fiche « F24 acconto IVA — Come si calcola » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Applicando il metodo storico, l’acconto Iva è pari all'88% del versamento effettuato, o che avrebbe dovuto essere effettuato, per il mese o trimestre dell'anno precedente. »
- Agenzia delle Entrate — fiche « F24 acconto IVA — Come si calcola » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Con questo metodo, l’acconto è pari all’88% dell’Iva che si prevede di dover versare: »
- Agenzia delle Entrate — fiche « F24 acconto IVA — Come si calcola » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « l’acconto è pari al 100% dell’importo risultante da un’apposita liquidazione che tiene conto dell’Iva relativa alle seguenti operazioni: »
- Agenzia delle Entrate — fiche « F24 acconto IVA — Chi deve versare » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Non sono, poi, obbligati al versamento, i contribuenti per i quali risulta un importo dovuto a titolo d’acconto non superiore a 103,29 euro. »
- Agenzia delle Entrate — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Il 27 dicembre è il termine ultimo per versare l’acconto Iva dovuto per le liquidazioni periodiche di chiusura dell'ultimo mese o dell'ultimo trimestre dell'anno. »
Calculation assumptions
- You are a VAT-registered business required to make periodic VAT settlements, monthly or quarterly: businesses without that obligation pay no advance.
- The base amounts come from your own books: the December payment (monthly filers), the annual return (ordinary quarterly filers) or the fourth quarter (special quarterly filers) of the previous year, before deducting that year's advance; for the forecast method, the expected VAT net of any credit carried forward.
- You are not in a category exempt by the nature of its activity (only exempt or zero-rated supplies, farmers under the special scheme, entertainment and gaming, associations under the flat-rate scheme, leasing out your only business…).
- Standard 27 December deadline, with no extension.
Go further
Understand this calculation: the related course
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.