The quarterly return of VAT settlements and the December advance

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Payment for the first three quarters: months after the quarter ends, on the 16th — 2 months
  agenziaentrate.gov.it · 2026 rules
• Historical method, on the payment for the same month or quarter of the previous year — 88 %
  agenziaentrate.gov.it · 2026 rules
• Forecast method, on the VAT expected to be payable — 88 %
  agenziaentrate.gov.it · 2026 rules
• Analytical method, on a settlement of transactions up to 20 December — 100 %
  agenziaentrate.gov.it · 2026 rules
• Advance at or below which nothing is paid — 103.29 €
  agenziaentrate.gov.it · 2026 rules
• Day of December by which the advance is paid — 27 December
  agenziaentrate.gov.it · 2026 rules

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