Flat tax, postponement of the second flat rate advance payment to January 16, 2024

Flat tax, postponement of the second flat rate advance payment to January 16, 2024

Flat tax, the second advance payment of the alternative tax for flat rates is postponed from November 30, 2023 to January 16, 2024. Requirements and conditions to take into account to benefit from the payment extension, excluded in the event that a VAT number is opened after 2022

Flat taxPossibility It has been postponed to January 16, 2024 Subordinate Second deposit of the alternative tax due VAT numbers the palace.

The innovation you provided The decree of the predecessorswhich targets natural persons with a VAT number, will also relate to paymentsTax 15 or 5 percent Due to those who apply Fixed rate system Based on what was stated in the technical report of Legislative Decree No. 145/2023, it will result in postponement 968.4 million euros in payments.

Clarifications have been received from the Revenue Agency regarding the application of this procedure, which will allow an amount to be paid The first payment is also in installments, from January to May 2024This is in the case of revenues or compensation that do not exceed 170,000 euros.

Thus, including fixed rates, provided that the opening of the VAT number took place during at least the year 2022.

Flat tax, postponement of the second flat rate advance payment to January 16, 2024

The possibility of electing to extend the second advance payment of income taxes until January 16, 2024 also applies to holders Fixed VAT numberIf he possesses all the requirements stipulated in Article 4 of Legislative Decree No. 145/2023.

the The deadline has been postponed to November 30 It generally applies to natural persons Individual entrepreneurs or self-employed people With an amount of revenues or compensation not exceeding 170 thousand euros during the year 2022.

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It is a restriction that is implicitly respected by those applying the flat rate system, taking into account the threshold of access and permanence in the flat tax system set at €85,000.

However, observing the minimum for deferring the second down payment entails the need for this – You practiced commercial activities or self-employment during 2022. This is one of the aspects that the Revenue Agency has clarified in Circular No. 31 dated November 9.

So the postponement of payments leaves New activities are out Therefore, the deadline of 30 November 2023 remains on the calendar for flat rate VAT numbers open in the current year.

The flat tax, postponed to January 16, 2024 also for those who pay the deposit in one solution

Access to deferral of the second advance payment of income taxes due in November also applies to VAT holders who have the required requirements to pay the taxDown payment in one solutionbased on the amounts arising from the income model.

Please note that even for VAT holders applying the flat tax, the alternative tax of 15 or 5 percent is paid according to the following rules:

  • If the amount due is less than €51.65, it is not necessary to pay the deposit;
  • ifThe amount ranges between 51.65 and 257.52 eurosThe deposit must be paid One solution by November 30 (by January 16, 2024);
  • If the amount is greater than €257.52, payment must be made in two installments, the first in June with the balance of the previous year and the second in November or January.
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For those who choose to defer their second or single advance payments until January 16, 2024, it is also worth highlighting the possibility PremiumThe amounts due may be paid in a maximum of five installments, due on the sixteenth day of each month and no later than May 16, with interest of 4 percent applied annually.

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