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2009

Article. 6, paragraph 2, of L. 405/90 provides for the obligation to pay by December 27 of each year (28 December 2009), a down payment of VAT as a percentage on the payment due for the month of December (monthly taxpayers) or the last quarter ( Contributors quarterly) the previous year.

The deposit is due by persons registered for VAT in 2008 and active in the period Tax 2009.

shall be exempted from taxpayers who are in the following situations:

• Tax due of less than € 103.29;
• Application of the new initiatives facilitated;
• Application of scheme the "minimum" ;
• Only perform the operation free;
• Only perform operations that are not taxable;
• activities within Ending September 30, 2009 (quarterly taxpayers) or by November 30, 2009 ( monthly taxpayers).

To calculate the payment of VAT are three methods:

1. historical method: for monthly payers is 88% of VAT due in the last periodic payment of gross 'deposit (VH12 X 88%), taxpayers quarterly payment is equal to the VAT due according to the statement of the previous year, before the down [(VH13-VL32 + VL33-VL34-VL35) x88% ]
2. method forecast: 88% VAT which is presumed to have to pay for the periodic payment for the month of December or in the annual declaration. This method exposes the risk of sanctions if the deposit is at least 88% of tax due for the final liquidation of the year;
3. method actual data: equal to the VAT due period from December 1 to December 20 for monthly taxpayers, that is from October 1 to December 20 for taxpayers quarterly. In this method must take into account the principle of chargeability of VAT.

For taxpayers in the previous regime were in liquidation in the current quarter and are under the monthly payment, the payment due is equal to one third of the advance calculated VAT due in the annual statement of the previous year [(VH13-VL32 + VL33-VL34-VL35) x88%] / 3.

For taxpayers who were under liquidation are now quarterly and monthly, the deposit is due 88% of the sum of the liquidation of the months of October, November and December last year [(+ VH10 VH11 VH12 + ) X88%].

For the payment of VAT using the F24 model with the codes 6013 and 6035 for taxpayers monthly to quarterly taxpayers. The payment can be offset against other taxes, but can not be prorated.

For the payment of VAT by quarterly non-taxpayers 1% surcharge applies.

In cases of failed or insufficient payment applies penalty of 30%, with the possibility of the institution of active repentance :

• penalty of 2.5% (1 / 12 30% ) plus interest of 3% per year, if the payment is made within 30 days;
• penalty of 3% (1 / 10 30%) plus interest of 3% per year, if the payment is made within the deadline statement for the year 2009.