This exceptional deadline overrides the usual transfer schedules set in agreements with intermediaries. Intermediaries may consolidate multiple transfers into a single bank transfer.
Italy’s Revenue Agency, with approval from the Ministry of Economy and Finance and the Bank of Italy, has established a single deadline for intermediaries to transfer VAT advance payments to the Treasury on 16 December 2025.
Banks, post offices, collection agents, and other payment institutions must transfer amounts collected on 22, 23, 24, and 29 December by 2:50 PM on 31 December 2025.
This exceptional deadline overrides the usual transfer schedules set in agreements with intermediaries. Intermediaries may consolidate multiple transfers into a single bank transfer, provided it occurs by 31 December.
The provision states that intermediaries may book transfers payable by 31st December.
Furthermore, Advance payments typically due within three or five days can be consolidated into a single transfer.
Amounts collected via the F24 EP form on 31 December 2025 are excluded, as they are not considered VAT advance payments.
