Payments on account
With prior authorisation from the tax authorities, companies liable to monthly VAT payments that have difficulties in submitting their declarations on time can pay an advance of the VAT due within the deadline (calculated according to specific regulations and equal to at least 80% of the VAT effectively due per month).
They must then regularise their situation (submission of the declaration and payment of the remaining VAT) in the following month in compliance with a precise procedure.
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