Historical method (Italy)
The baseline, which is subject to a rate equal to 88%, is composed of the VAT owed (excluding payment on account made for the preceding year and any tax credits) as a result of:
- Ìý
•ÌýÌýÌýÌý the periodic settlement for December of the preceding year, for monthly taxpayers; and
- Ìý
•ÌýÌýÌýÌý the annual return for the preceding year, for quarterly taxpayers.
Estimated method (Italy)
The so-called estimated method is based on
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Web page updated on 17 Mar 2025 15:02