When taxes are paid under the regime forfettario

Taxes under the regime forfettario must be paid when you file your tax return (usually between June and November each year). Specifically, once you receive your declaration, you will also receive the payment schedule for your taxes. You will receive as many F24s as there are instalments to pay.

You will then proceed to pay your F24 through your internet banking area. The payment deadlines are usually as follows:

• 30th June
• 16th July
• 20th August
• 16th September
• 16th October
• 16th November
• 30th November

Depending on your instalment plan, you may have a different number of instalments and different due dates.

N.B. Taxes are to be paid in the year following the reference year. So if you have just opened your VAT number, you will have no tax to pay during the current year.

Here is a video explaining when taxes are payable.