2845693 - Italy: VAT to be Paid Less Than 25.82€

For month MM (MM is the month), you have less than 25.82€ to pay as VAT to tax authority.

According to Italian tax rules, if the amount to be paid on the VAT summary of a month MM is less than 25.82€, then the amount to be paid could be reported in the next VAT Return for month MM+1 (MM+1 is the next month).

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Italy VAT Reporting , KBA , SRD-FIN-GLO-TAX , GLO - Tax Declaration , How To