Module 221 min2305 wordsFree — no account
Periodic settlement, F24 payment and the December advance
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 294 words · 3 min
Worked example
Three months of a small shop
In April a monthly filer has 1,900 € of VAT chargeable and 1,830 € of VAT to deduct: the result is a debt of 70 €, below 100 €, so nothing is paid on 16 May and the 70 € move to May. In May the chargeable VAT is 2,400 € and the deductible VAT 2,600 €: 2,400 − 2,600 + 70 = a credit of 130 €, deducted in June. In June, 3,100 € chargeable, 1,500 € deductible, minus the 130 € credit: a debt of 1,470 €, paid by 16 July.
Practical case
The third quarter of an ordinary quarterly filer
A graphic design studio had a volume d'affari of 180,000 euros last year and has opted for quarterly settlement. For the third quarter of 2026 the VAT chargeable on its invoices is 7,300 €, the VAT on purchases it deducts in the quarter is 2,100 €, and it carries a credit of 400 € from the second quarter. How much must it pay, and by which date?
Hint: Check first that the option is open, then build the result of the quarter in four lines before thinking about interest.
Show the solution
The studio supplies services, so the threshold is 500,000 €; its volume d'affari of 180,000 € is below it and the quarterly option is open. The result of the quarter is 7,300 − 2,100 − 400 = 4,800 €, a debt of more than 100 €, so it is paid now. As an ordinary quarterly filer the studio adds 1 % as interest, that is 48 €. The third quarter falls due on the 16th of the second month after the quarter: 16 November. The payment is made with an F24 sent online.
Answer: 4,848 € by 16 November 2026
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