December 7, 2022

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Deadline to adhere and how to pay

The 2022 VAT deposit can be paid by December 27. Let’s see in the following article who are obligated to fulfill the fulfillment, who is exempt, and what are the possible ways to pay the amounts due.

there The deadline for paying the value-added tax deposit for the current year Fixed in December 27 2022. Let’s see in detail what a file is Exempt subjects And who is required to pay the money.

VAT Deposit 2022: Expiration and to whom it is due

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December 27 2022 time to payVAT Deposit relating to the current year.

I obligated to pay from the down payment The following subject categories:

  • Self-employed, professionals with VAT registered or not in professional records;
  • craftsmen, merchants, agents and salespeople;
  • Partnerships, Simple Partnerships, Snc, Sas, Studi Associati;
  • Companies and Commercial Entities, SpA, Srl, Cooperative Soc. , Sapa, public and private entities other than corporations;
  • Credit institutions, investment companies, other financial intermediaries and trust companies.

VAT Deposit 2022: Who is Exempt

VAT filing 2022: Expiry, who is obligated and how to pay

First of all, no VAT deposit is required for 2022 if the amount to be paid is Less than 103.29 euros. them too exempt From paying tax to the following taxpayers:

  • those who have ceased activity, even due to death, by 30 November if monthly or by 30 September if quarterly;
  • Those who closed the previous tax period with a tax deduction (also resulting from the periodic payment of VAT), regardless of the filing of a refund application;
  • Those who, despite having made a payment for the month of December, or for the last quarter of the previous tax period, or on the annual return for the previous tax period, plan to close the VAT accounting with an excess tax deduction;
  • Those who, during the tax period, carried out non-taxable, exempt, non-taxable transactions or, in any case, without the obligation to pay tax;
  • agricultural producers;
  • Persons engaged in recreational activities and games under a special regime;
  • amateur sports federations, as well as non-profit and local associations, on a flat rate basis;
  • Collectors and retailers of scrap, waste, paper, glass and the like, are exempt from the obligations of liquidation and payment of tax;
  • Individual Entrepreneurs who have hired the Sole Proprietorship Company by September 30, if it is a quarterly taxpayer or by November 30, if it is a monthly taxpayer, provided that they do not carry out other activities subject to VAT.
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Filing VAT 2022: How is the payment made?

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The Paying a VAT Deposit 2022 It can be done:

  • Across F24;
  • Through the telematic channels Fiscoline or intratil;
  • Resort, except in the case of the F24 model with zero credit, to the i Online Banking provided by the banks, the Italian Post Office and the collection agents of the Revenue Agency;
  • using a authorized broker.

who chooses F24the tax section must be filled out and use a tax law Varies according to the type of taxpayer considered:

  • Tax code 6013 for monthly VAT payers;
  • Tax code 6035 for quarterly VAT payers.