The payment of the VAT balance for 2022, resulting from the 2023 VAT return, must be paid by tomorrow, 16 March 2023, if the amount exceeds 10.33 euros (rounded up to 10 euros). Payment by installments is possible. The first installment must be paid by tomorrow, while the subsequent installments must be paid by the 16th of each month and in any case no later than 16 November 2023. After the first installment, fixed interest of 0.33% per month is due: the second installment must be increased by 0.33%, the third by 0.66% and so on.
Alternatively, it is possible to defer the due date of the VAT balance up to the date of payment of income 2023, by applying an interest surcharge of 0.40% “for each month or part of a month following 16 March” 2023 (only on the possibly uncompensated part, with other credits). In the latter case, it is possible to make the further installment payments envisaged by the 2023 income model. In this case, the VAT balance must be increased “first” with “0.40% for each month or part of a month following 16 March” 2023 (for example, until 30 June 2023, with a total increase of 1.60%) and “therefore increasing the amount of each subsequent installment by 0.33% per month”. Consider that 30 July 2023 is a Sunday, therefore, if you choose this second deadline for payments of Income 2023 (with the 0.4% surcharge), the VAT balance must also be extended to 31 July 2023.
Compensations
Any 2022 VAT credit resulting from the 2023 VAT form can be offset in F24 to pay taxes or contributions, for a total amount equal to or less than 5,000 euros per year (horizontal compensation), as early as 1 January 2023, while the part exceeding these credits can be offset only if the VAT model has the compliance visa (except in cases of exemption, up to 50,000 euros per year, for ISA subjects with a reliability score for 2021 of at least 8 or 8.5 as an average for on 2020-2021). In these cases, the VAT “annual credit” can only be compensated “starting from the tenth day following that of presentation of the return or application from which the credit emerges”.
Extra profits
Taxpayers required to pay the contribution as an extraordinary levy, so-called extra profits (article 37 of decree law no. 21/2022, framework CS of the 2023 VAT model, for 2022), if, as a result of the changes made by article 1 , paragraph 120 of the 2023 Budget Law, in article 37 of the decree law 21/2022, “the amount of the contribution is greater than the total due by 30 November 2022”, they must pay the remaining amount by 31 March 2023 Instead, if the amount due is “less than the total due by 30 November 2022, the greater amount paid can be used in compensation” from 31 March 2023 onwards.
Luca DeStefani
In-depth analysis by Studio De Stefani at thearticle by Luca De Stefani on Il Sole 24 Ore of March 15 2023
