{"id":7843,"date":"2025-12-05T17:40:47","date_gmt":"2025-12-05T16:40:47","guid":{"rendered":"https:\/\/www.sgbstudio.it\/?p=7843"},"modified":"2025-12-05T17:41:55","modified_gmt":"2025-12-05T16:41:55","slug":"memorandum-n-55-dec-5-2025-2025-vat-advance-payment","status":"publish","type":"post","link":"https:\/\/www.sgbstudio.it\/en\/2025\/memorandum-n-55-dec-5-2025-2025-vat-advance-payment\/","title":{"rendered":"Memorandum N. 55 Dec. 5, 2025 2025 VAT advance payment"},"content":{"rendered":"<p>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).<\/p>\n<p>&nbsp;<\/p>\n<p>The payment must be made by <strong><u>Monday, December 29, 2025.<\/u><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>(<a href=\"https:\/\/www.sgbstudio.it\/wp-content\/uploads\/2025\/12\/55-2025-SGBPartners-2025-VAT-advance-payment.pdf\" target=\"_blank\" rel=\"noopener\">download pdf<\/a>)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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). &nbsp; The payment must be made by Monday, December 29, 2025. &nbsp; (download pdf)<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[24,26],"tags":[],"_links":{"self":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7843"}],"collection":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/comments?post=7843"}],"version-history":[{"count":1,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7843\/revisions"}],"predecessor-version":[{"id":7844,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/posts\/7843\/revisions\/7844"}],"wp:attachment":[{"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/media?parent=7843"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/categories?post=7843"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sgbstudio.it\/en\/wp-json\/wp\/v2\/tags?post=7843"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}