The Tax Department informs that the submission of the VAT Return and the payment of the VAT due for the period ended on 30/11/2025, the submission of the Summary Table (VIES) for the period concerning the month of December 2025, as well as the submission of the Return for the payment of the flat rate of VAT for the Special Regime for Urban Taxis and the payment for the second half of 2025, is extended until 20/01/2026.
After 20/01/2026, the submission of Declarations and the payment of debts will be considered overdue and the following financial charges will be imposed:
- €100 for late submission of a VAT return,
- Additional tax of 10% on the VAT due,
- €50 for late submission of a Summary Statement (VIES),
- €51 for late submission of a Declaration of Special Regime for Urban Taxis,
- Additional tax of 10% on the amount due for the Special Regime of Urban Taxis.
