VAT down payment 2022

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December 27th is the stated deadline for paying the year-end downpayment of VAT for tax year 2022.

The amount to be paid can be computed by three different methods:

  • historical method
  • forecasting method
  • method of operations “carried out”.

The historical method determines the VAT down payment due based on the 88% of the VAT due:

  • on the debt VAT settlement of December 2021 for VAT monthly taxpayers
  • on the amount originating from the VAT return for VAT quarterly taxpayers.

The forecasting method allows the taxpayer to adjust the down payment due based on the forecast of the operations to be carried out either in December or in the fourth quarter or in the annual declaration of the current year.

According to the method of the transactions carried out, the down payment will be determined through a VAT settlement for the period:

  • 12/1 – 12/20, for VAT monthly taxpayers
  • 10/1 – 12/20, for VAT quarterly taxpayers.

The advance payment must be made by the F24 form using the tax code “6013” for taxpayers who pay VAT on a monthly basis and “6035” for taxpayers who pay VAT on a quarterly basis, indicating the year of reference “2022”.

The following subjects are not obliged to pay the VAT advance payment:

  • taxpayers with a credit basis
  • taxpayers with a VAT due which is of Euro 103.29 or less
  • taxpayers who started operations in 2022.