Article 6 of Law No. 405 of December 29, 1990, introduced the obligation to pay a VAT advance payment for the last period of the year (month or quarter).
The payment must be made by Monday, December 29, 2025.
CircolariScadenze / adempimentiMemorandum N. 55 Dec. 5, 2025 2025 VAT advance payment
5 December 2025