On Dec. 13, ITA Tax issued instructions for intermediaries re payment.
ITA Tax issued instructions for intermediaries end of year VAT advance payments.
Prov 2024/446423 intended for banks, post offices and collection agents who receive sums from VAT payers required to pay advance by Dec. 27 of each year.
Overview
By Dec. 27, VAT payers are required to pay 2024 advance payment by delegating payment to intermediaries affiliated with ITA Tax.
I.e. banks, Poste Italiane, non-bank payment service providers, collection agents.
Based on various channels used for payment (paper, electronic with intermediary services or ITA Tax services), agreements on F24/I24 services provide for different terms for transfer of the sums by the intermediaries.
Provision defines methods by which these entities provide for transfer to ITA tax of the VAT advance payment for Dec. 2024, even in derogation contained in the agreements.
The subjects of fulfillment are the intermediaries that have agreement with ITA Tax.
Services covered by agreements mentioned are F24 service (service to accept payment delegations relating to single payments) and I24 service (F24 service for the payment of taxes, contributions, premiums and other sums via ITA Tax telematic channels).
Provision establishes that intermediaries must transfer by 2.50 pm on Dec. 31, 2024, to special account opened at ITA CB, VAT advances paid on Dec. 20, 23, 24, 27, 2024.
Via channels for which transfer within 5 working days is conventionally established.
Further, intermediaries must transfer by 2.50 pm on Dec. 31, 2024, to special account opened at ITA CB, VAT advances paid on Dec. 24 and 27, 2024 via channels for which transfer within 3 working days is conventionally established.
Same intermediaries, for these amounts, may or may not reserve transfers to be made on Dec. 31, 2024; possible to pay cumulative advances with single transfer by Dec. 31.
Effectiveness
Advance payments must be transferred by Dec. 31, 2024, at the latest.
