Italian VAT advance calculator 2026
How much VAT advance (acconto IVA) do you owe in December? Enter last year's VAT and your estimate: the calculator compares the three methods, picks the lowest and gives the F24 tax code.
How the Italian VAT advance is calculated
Businesses that settle VAT monthly or quarterly pay in December an advance on the VAT of the last period of the year. They may choose the method that gives the lowest amount.
- Historical: 88% of the VAT due for the same period of the previous year (December for monthly filers, last quarter for quarterly filers), before deducting the advance paid then.
- Forecast: 88% of the VAT you expect for December or the last quarter of this year.
- Analytical: 100% of the actual VAT on transactions from 1 to 20 December (monthly) or 1 October to 20 December (quarterly).
Example: monthly filer, December 2025 VAT of €5,000 and a December 2026 estimate of €4,000. The historical method gives €4,400 and the forecast method €3,520: the forecast is cheaper, if the estimate is cautious.
Deadline and tax codes
- Paid by online F24 by 27 December; in 2026 the 27th is a Sunday, so the deadline moves to Monday 28 December.
- Tax code 6013 for monthly filers, 6035 for quarterly filers.
- If the advance is below €103.29 it is not paid.
For special cases (new or closing businesses, special schemes) ask your accountant.
In December the VAT advance leaves your account
VAT advance, the thirteenth salary and suppliers all land together. CassaChiara reads Italian e-invoices and shows a 90-day cash forecast: you see in advance whether the account holds at the end of December.
Try it free with your invoices See pricingFrequently asked questions
How is the historical method calculated?
Take 88% of the VAT due for the last period of the previous year (December or the last quarter), before deducting the advance paid that year.
When is the 2026 VAT advance due?
On 27 December; in 2026 that is a Sunday, so it is due by Monday 28 December 2026.
Which F24 tax code applies?
6013 for monthly filers, 6035 for quarterly filers.
Below what amount is no advance due?
If the advance is below €103.29 it is not paid.
Is the data I enter sent anywhere?
No: the calculation runs in your browser.