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Paying periodic Italian VAT (Iva) with the F24

VAT-registered businesses in Italy settle and pay VAT periodically with the F24 form, online only. Monthly filers pay by the 16th of the following month; those who opted for quarterly settlement pay by the 16th of the second month after each of the first three quarters (16 May, 20 August and 16 November), adding 1% as interest, and the fourth quarter by 16 March of the following year. A VAT advance is also due by 27 December.

Up to date for 2026 — verified on September 24, 2026Official procedure, no printed formGuide: about 30 min

This content is part of the path: Managing VAT in a small business· Step 11 of 11· Last step of the path

Deadlines

16th of the following month
Settlement and payment for monthly filers
16 May, 20 August and 16 November
First three quarters for quarterly filers, with the 1% surcharge for ordinary quarterly filers
27 December
VAT advance: on the December payment for monthly filers, on the fourth-quarter payment for quarterly filers
16 March of the following year
Fourth quarter for ordinary quarterly filers, as part of the annual adjustment (16 February for special quarterly filers)
Last day of the second month after each quarter
Online filing of the periodic VAT settlements report (Comunicazione delle liquidazioni periodiche Iva)

Documents to prepare

  • Registers of invoices issued or receipts, and of purchases, for the period
  • The result of the previous period's settlement (credit or debt brought forward)
  • The previous year's turnover, to check the quarterly option
  • Access to the Agenzia's online services (Entratel or Fisconline) or to online banking, or an authorised intermediary
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Every VAT-registered business required to make periodic settlements: for most taxpayers settlement is monthly
  • Quarterly settlement may be chosen by those whose turnover in the previous calendar year did not exceed 500,000 euros (self-employed and service businesses) or 800,000 euros (businesses carrying on other activities)
  • Some categories are "special" quarterly filers regardless of turnover and without the 1% interest: fuel distributors, road hauliers for third parties, public-service businesses and health professionals
  • The December advance is owed by every VAT taxpayer required to make periodic settlements, except the exempt categories and unless the amount does not exceed 103.29 euros

Worked example

Luca Ferraro, a web developer in Padua, settles VAT quarterly

In 2025 Luca's turnover from services was 180,000 euros: below 500,000 euros, so he may settle VAT every quarter. For the third quarter of 2026 the VAT due on his invoices is 6,600 euros and the deductible VAT on his purchases 1,400 euros, with no credit brought forward: he owes 5,200 euros. As an ordinary quarterly filer he adds 1% as interest, 52 euros, and pays 5,252 euros with an online F24 by 16 November 2026. In December, using the historical method, the advance is 88% of the amount due under the previous year's annual VAT return: if that was 4,000 euros, Luca pays 3,520 euros by 27 December under tax code 6035, without the 1% surcharge.

How to fill it in, step by step

  1. Work out the VAT due for the month or quarter from your registers of invoices issued or of receipts.
  2. Subtract the deductible VAT on purchases for which you exercise the deduction in the same period, then any credit from the previous period, and add any previous debt below 100 euros.
  3. If the result is a debt below 100 euros, carry it forward to the next period; if it is a credit, deduct it in the next period.
  4. If you are an ordinary quarterly filer, increase the debt by 1% as interest.
  5. Fill in the Erario section of the F24 and send it online only by the deadline, yourself or through an authorised intermediary.
  6. Every quarter, file the periodic VAT settlements report by the last day of the second month after the quarter.
  7. By 27 December pay the advance with an online F24: tax code 6013 if you file monthly, 6035 if you file quarterly.

Good to know

  • The quarterly option is notified in the first annual VAT return filed after the choice; it applies from the year it is exercised until revoked, unless the turnover limit is exceeded.
  • A debt below 100 euros is not lost: it is carried forward, but must still be paid by 16 November of the same year, and the December one by 16 January of the following year.
  • The advance can be computed with one of three methods: historical (88% of the payment for the last month or quarter of the previous year), forecast (88% of the VAT you expect to owe) or analytical (100% of a settlement of transactions up to 20 December).
  • The advance is then deducted from December's VAT for monthly filers, from the annual return for ordinary quarterly filers, and from the fourth-quarter settlement for special quarterly filers.
  • Monthly filers who outsource their VAT bookkeeping may settle on the data of the second preceding month instead of the preceding month.
  • VAT rates are not repeated here: the calcolo-iva calculator carries them with their sources.

Common mistakes

  • Forgetting the 1% surcharge on the first three quarters when you are an ordinary quarterly filer.
  • Adding the 1% to the December advance as well: ordinary quarterly filers must not apply it to the advance.
  • Paying the F24 at a counter: VAT payments are made with an F24 sent online only.
  • Treating the advance as optional: only taxpayers with no historical or forecast figure, the categories listed by the Agenzia and those who would owe no more than 103.29 euros are exempt.
  • Confusing payment and reporting: the periodic VAT settlements report is a separate quarterly obligation, even for monthly filers.

Frequently asked questions

When is monthly VAT paid?

By the 16th of the month following the settlement month, with an F24 sent online only.

Who may settle VAT quarterly?

Anyone whose turnover in the previous calendar year did not exceed 500,000 euros for the self-employed and service businesses, or 800,000 euros for businesses carrying on other activities. The quarterly debt is increased by 1% as interest.

When is the last quarter paid?

As part of the annual adjustment by 16 March of the following year, unless the longer deadlines for income-tax return payments are used. Special quarterly filers pay it by 16 February.

How is the December VAT advance computed?

With one of three methods: historical or forecast (88%), or analytical (100% of the settlement of transactions up to 20 December). It is paid by 27 December under tax code 6013 (monthly filers) or 6035 (quarterly filers).

Who does not pay the VAT advance?

Those not required to make periodic settlements, those without a historical or forecast figure (for example a business that has just started or closed the previous year in credit), the exempt categories listed by the Agenzia, and anyone whose advance would not exceed 103.29 euros.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.