Monthly filers: 16th of the following month. Quarterly filers: 16 May, 20 August and 16 November, with a 1% interest surcharge. The fourth quarter is settled with the annual balance by 16 March.
Periodic IVA Payment
Payment of periodic IVA through modello F24, monthly by the 16th or quarterly by 16 May, 20 August and 16 November.
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Who this applies to
- IVA-registered businesses
- Quarterly filers with turnover up to €500,000 for services or €800,000 for other activities
What to file
The periodic IVA settlement, reported through the LIPE and paid by F24.
How to file
Through modello F24. The company or its commercialista pays. AccountsOS does not submit F24 payments.
Payment due
By the dates listed. Forfettari charge no IVA and owe none.
Penalties for missing this deadline
Penalty amounts are not quoted here. Confirm them with your commercialista.
Filing checklist
- Confirm whether you are a monthly or quarterly filer
- Work out the IVA position from the books
- Pay by F24 on the due date
- Send the LIPE for the quarter (separate deadline)
Documents you'll need
- Sales and purchase invoices for the period
- IVA ledger report
- Record of any credit carried forward
Common mistakes to avoid
- Using monthly dates when you are a quarterly filer
- Forgetting the 1% interest surcharge for quarterly filers
- Forgetting that the fourth quarter is settled with the annual balance by 16 March
- Guessing the rate on a reduced-rate supply
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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