Italian annual VAT balance — paying in one go or in instalments
The Italian annual VAT balance is due by 16 March, either in one payment or in equal monthly instalments falling on the 16th of each month, the last one no later than 16 December. Each instalment after the first carries 0.33 % interest per month (0.33 % on the second, 0.66 % on the third, and so on). If you defer payment to the income-tax deadline, a surcharge of 0.40 % for every month or part-month after 16 March is added first.
2026 rules — verified on September 24, 2026Free, no account
This content is part of the path: Closing your business· Step 4 of 8· Next step: Closing an Italian VAT number (forms AA9/12 and AA7/10)
This content is part of the path: Managing VAT in a small business· Step 7 of 11· Next step: Issuing an Italian e-invoice through the Exchange System (SdI)
Your result
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Sources and assumptions
- Agenzia delle Entrate — fiche « Iva – versamento annuale — Come e quando si versa » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « L’Iva dovuta in base alla dichiarazione annuale va versata entro il 16 marzo in un’unica soluzione o frazionata in rate di pari importo »
- Agenzia delle Entrate — fiche « Iva – versamento annuale — Come e quando si versa » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « va versata entro il 16 marzo in un’unica soluzione o frazionata in rate di pari importo »
- Agenzia delle Entrate — fiche « Iva – versamento annuale — Come e quando si versa » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « in ogni caso, l’ultima rata non può essere versata oltre il 16 dicembre. »
- Agenzia delle Entrate — fiche « Iva – versamento annuale — Come e quando si versa » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « Sull’importo delle rate successive alla prima è dovuto l’interesse fisso dello 0,33% mensile (pertanto, la seconda rata va aumentata dello 0,33%, la terza rata dello 0,66%, la quarta dello 0,99% e così via). »
- Agenzia delle Entrate — fiche « Iva – versamento annuale — Come e quando si versa » — tax year 2026, verified on September 24, 2026
Excerpt from the source : « versare in un’unica soluzione entro la scadenza per i versamenti delle imposte sui redditi con la maggiorazione dello 0,40% per ogni mese o frazione di mese successivi al 16 marzo »
Calculation assumptions
- The amount is the VAT payable shown on your annual VAT return, entered by you: the calculator does not rebuild the return.
- If you defer, the first payment date is the income-tax payment deadline that applies to you: the calculator does not check it, it only counts the months or part-months after 16 March.
- Instalments are equal to the cent; any cents left over from the division go on the first instalment, which carries no interest. Interest is rounded to the cent instalment by instalment.
- Deadlines are the standard 16th of the month, with no shift for weekends or public holidays and no extension.
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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.