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Periodic settlement, F24 payment and the December advance
Dated official sources, and the contents this module links to · 1 section
Official sources
- Agenzia delle Entrate — Come pagare l'Iva (businesses): periodic settlements, quarterly thresholds, advance, quarterly report — verified on September 24, 2026
- Agenzia delle Entrate — Periodic VAT payment: what it is (updated 30 July 2026) — verified on September 24, 2026
- Agenzia delle Entrate — Periodic VAT payment: how and when to pay, special quarterly filers — verified on September 24, 2026
- Gazzetta Ufficiale — Decree-Law 223/2006, article 37, paragraph 11-bis, version 21 (payments falling due from 1 to 20 August) — verified on September 28, 2026
- Agenzia delle Entrate — VAT advance: who must pay — verified on September 24, 2026
- Agenzia delle Entrate — VAT advance: how it is computed — verified on September 24, 2026
- Agenzia delle Entrate — VAT advance: how it is paid, tax codes 6013 and 6035 — verified on September 24, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Day of the month on which settlements fall due — 16
agenziaentrate.gov.it · 2026 rules - Quarterly option: self-employed and service businesses, previous year's volume d'affari not above — 500,000 €
agenziaentrate.gov.it · 2026 rules - Quarterly option: businesses carrying on other activities, not above — 800,000 €
agenziaentrate.gov.it · 2026 rules - Interest added to the tax due by ordinary quarterly filers — 1 %
agenziaentrate.gov.it · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.