Calcolo Acconto IVA

Il metodo storico calcola l'acconto come l'88% dell'IVA versata nello stesso periodo dell'anno precedente. Il metodo previsionale calcola l'88% dell'IVA che si prevede di dover versare per il periodo in corso: conviene quando si prevede un calo del fatturato, ma se il versamento risulta insufficiente si applicano sanzioni.

L'acconto IVA non è dovuto quando l'importo calcolato è inferiore a €103,29. Non è inoltre dovuto da chi non ha versato IVA nel periodo di riferimento dell'anno precedente, da chi cessa l'attività o dai contribuenti in regime forfettario.

L'acconto IVA va versato entro il 27 dicembre di ogni anno tramite modello F24, con i codici tributo 6013 (contribuenti mensili) o 6035 (contribuenti trimestrali). L'importo viene poi scomputato dal saldo IVA dell'anno.

With the historical method the advance is 88% of the VAT paid for the same period of the previous year. You enter that amount as the base and the tool returns the figure to pay.

The VAT advance is not due when the amount worked out stays below 103.29 euro. The tool flags the case as soon as the result drops under that floor, so you can see at once whether to pay.

The advance is paid by 27 December on form F24, tax code 6013 for monthly filers and 6035 for quarterly ones. The amount is then set against the VAT balance for the year.

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