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RIVERSAMENTO ACCONTO IVA DICEMBRE: TERMINE UNICO PER GLI INTERMEDIARI


Con Provvedimento del 16 dicembre l'Agenzia delle Entrate dispone le modalità di riversamento all?"Erario dell?"acconto dell?"imposta sul valore aggiunto del mese di dicembre 2025 e, acquisito il parere favorevole del Mef e della Banca d?"Italia, fissa un termine unico in deroga ai tempi ordinari previsti nelle convenzioni stipulate con gli intermediari, che variano a seconda dei canali di versamento utilizzati dai contribuenti (cartaceo, telematico tramite servizi degli intermediari e telematico tramite i servizi dell?"Agenzia delle entrate). Gli intermediari convenzionati con l?"Agenzia per i servizi F24/I24 (Banche, Poste Italiane S.p.a., prestatori di servizi di pagamento non bancari, agenti della riscossione), dovranno riversare all?"Erario le somme ricevute dai contribuenti con delega di pagamento, nei giorni 22, 23, 24 e 29 dicembre, a titolo di acconto Iva, entro le 14:50 del 31 dicembre 2025. Gli intermediari hanno la facoltà di prenotare i bonifici da regolare il 31 dicembre. È inoltre consentito effettuare il riversamento cumulativo degli acconti, mediante un unico bonifico, in luogo dei versamenti ordinariamente dovuti entro tre o cinque giorni dalla riscossione, purché il riversamento avvenga comunque entro il 31 dicembre. Le somme riscosse tramite modello F24 EP e regolate il 31 dicembre 2025, sono escluse dalle disposizioni del presente provvedimento, non trattandosi di versamenti eseguiti a titolo di acconto IVA. Fonte: https://www.agenziaentrate.gov.it
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Corso Bettini, 58
38068 Rovereto (TN)
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