Module 120 min2111 wordsFree — no account
A self-employed professional's tax year: VAT and income tax dates, month by month
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 236 words · 3 min
Worked example
Stefano's VAT balance in three instalments
Stefano closes his 2025 VAT return with a €900 balance and chooses three instalments of €300. On 16 March 2026 he pays €300. On 16 April he pays €300 plus 0.33%, that is €300.99. On 16 May he pays €300 plus 0.66%, that is €301.98. The total interest cost is €2.97.
Practical case
Stefano's May
Stefano, a quarterly filer under the ordinary regime, has a 2025 VAT balance of €900 which he pays in three equal monthly instalments starting on 16 March 2026. In the first quarter of 2026 his VAT due, net of deductible VAT, is €2,000. How much must he pay with the F24 forms due in May 2026? On which day should he pay? By what date does he file the first-quarter report?
Hint: Identify which balance instalment falls in May and its interest, then add the quarterly VAT with the quarterly surcharge. Finally, check which weekday each deadline falls on.
Show the solution
The May instalment is the third: €300 plus 0.66%, that is €301.98. First-quarter VAT: €2,000 plus 1% interest, that is €2,020. Total for May: 301.98 + 2,020 = €2,321.98. 16 May 2026 is a Saturday: paying on Friday 15 May avoids any doubt about the shift. The report is due at the end of May, a Sunday, and moves to the next weekday, Monday 1 June 2026.
Answer: €2,321.98 by Friday 15 May 2026; report by Monday 1 June 2026
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