On 29 December 2025, the deadline expires for the payment of the VAT advance relating to the year 2025. Studio RCG reminds its clients of the alternative calculation methods:
Historical method: 88% of the VAT balance due
Under the historical method, the advance payment must be calculated as 88% of the VAT balance due. For monthly taxpayers, the balance resulting from the December liquidation of the previous year (2024), gross of the advance payment, is considered. For quarterly taxpayers, the VAT balance due resulting from the 2025 annual VAT return for the year 2024 is considered, plus the amount paid as an advance for the previous year.
Forecast method: 88% of the expected VAT
Under the forecast method, the advance payment is equal to 88% of the VAT that is expected to be payable for the
month of December of the current year (monthly taxpayers) or upon submission of the annual VAT return
(quarterly taxpayers);
Method based on transactions carried out: extraordinary liquidation as of 20 December
Under the method based on transactions carried out, the advance payment may be equal to 100% of the amount resulting from an extraordinary liquidation carried out as of 20 December 2025.
Payment methods via F24 form
The payment must be made using the F24 form, indicating in the “Erario Section” the tax code “6013” for monthly taxpayers and “6035” for quarterly taxpayers. Please note that the 1% interest surcharge must not be applied by quarterly taxpayers when paying the VAT advance.
Studio RCG is available to assist clients in calculating the VAT advance using the most advantageous method and in preparing the F24 form for payment.