27 December each year.
Acconto IVA (27 December)
Advance payment on the year's IVA, paid through modello F24 by 27 December.
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Who this applies to
- IVA-registered businesses that owe the advance
What to file
No separate return. The advance is paid by F24.
How to file
Through modello F24. The amount depends on the method the taxpayer chooses under the Agenzia rules, so ask your commercialista to confirm the method. AccountsOS does not submit F24 payments.
Payment due
By 27 December.
Penalties for missing this deadline
Penalty amounts are not quoted here. Confirm them with your commercialista.
Filing checklist
- Choose the calculation method with your commercialista
- Work out the advance and show the workings
- Pay by F24 before 27 December
- Record the payment
Documents you'll need
- IVA figures for the year
- Workings for the chosen method
Common mistakes to avoid
- Using a method without checking it
- Forgetting the 27 December date until the year-end rush
- Treating the advance as a separate tax instead of a payment on account
Never miss a Italy deadline
AccountsOS tracks every Agenzia delle Entrate and Registro Imprese (Camere di Commercio / InfoCamere) deadline and reminds you weeks ahead.
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