Italian periodic VAT settlement — monthly or quarterly, amount and due date
Most businesses settle Italian VAT monthly. Quarterly settlement is an option with turnover not exceeding 500,000 euros (services and self-employed) or 800,000 euros (other activities), but the tax due then carries a 1 % interest surcharge. A balance due below 100 euros is normally not paid but carried forward to the next period; it must nonetheless be paid by 16 November of the same year (October or third-quarter settlement) and, for the month of December, by 16 January of the following year.
2026 rules — verified on September 28, 2026Free, no account
This content is part of the path: Managing VAT in a small business· Step 5 of 11· Next step: Italian December VAT advance (acconto IVA)
Your result
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Sources and assumptions
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « 500.000 euro, per i lavoratori autonomi e per le imprese che hanno come oggetto della propria attività la prestazione di servizi »
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « 800.000 euro, per le imprese che esercitano altre attività o appartenenti a determinate categorie. »
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « L’imposta dovuta va maggiorata dell’1% a titolo di interessi. »
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « Entro il giorno 16 di ciascun mese, il contribuente deve determinare la differenza tra l’imposta relativa alle operazioni attive effettuate nel mese precedente e l’imposta relativa ai beni e servizi acquistati »
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « l’imposta relativa alle operazioni attive effettuate nel mese precedente »
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « I soggetti trimestrali eseguono le liquidazioni e i versamenti relativi ai primi tre trimestri entro il giorno 16 del secondo mese successivo al trimestre »
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « la liquidazione relativa al quarto ed ultimo trimestre, va effettuata entro il 16 marzo dell’anno successivo a tale ultimo trimestre. »
- Gazzetta Ufficiale — D.L. 4 luglio 2006 — tax year 2026, verified on September 28, 2026
Excerpt from the source : « che hanno scadenza dal 1º al 20 agosto di ogni anno, possono essere effettuati entro il giorno 20 dello stesso mese, senza alcuna maggiorazione »
- Gazzetta Ufficiale — D.L. 4 luglio 2006 — tax year 2026, verified on September 28, 2026
Excerpt from the source : « possono essere effettuati entro il giorno 20 dello stesso mese, senza alcuna maggiorazione »
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « a debito, da versare all'erario, se pari o superiore a 100 euro (altrimenti si riporta in aumento per il periodo successivo) »
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « In ogni caso, il versamento dell’importo che non supera il limite di 100 euro deve essere effettuato entro il 16 novembre dello stesso anno e quello relativo al mese di dicembre entro il 16 gennaio dell’anno successivo. »
- Agenzia delle Entrate — tax year 2026, verified on September 28, 2026
Excerpt from the source : « deve essere effettuato entro il 16 novembre dello stesso anno »
Calculation assumptions
- Output VAT and deductible input VAT are those of the period being settled (month or quarter) and are entered by you: the calculator does not check whether purchases are deductible. The previous period's VAT credit (to subtract) and the previous period's balance due below 100 euros (to add) are not asked for: if you have any, include them in the amounts you enter.
- The December VAT advance, the special categories allowed to settle quarterly by law and the special schemes are not covered.
- The due date shown is the statutory one, including the deferral to 20 August of payments falling due between 1 and 20 August; it is not moved when it falls on a Saturday or a public holiday. For the fourth quarter, the option of paying within the longer income-tax-return deadlines is not taken into account; for monthly filers who entrust their VAT bookkeeping to a third party, settling on the figures of the second preceding month is not handled.
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Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
- Italian VAT calculator — taxable amount, tax and total
- Italian withholding tax on a freelancer's invoice — net amount payable
- Italian December VAT advance (acconto IVA)
- Italian annual VAT balance — paying in one go or in instalments
- Italian quarterly VAT credit refund — eligibility, compliance visa and guarantee
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.