Italy raises the minimum periodic VAT payment from EUR 25.82 to EUR 100 from 2024

What changed in detail

Legislative Decree 8 January 2024, n. 1, on simplifying tax compliance, was published in the Gazzetta Ufficiale n. 9 of 12 January 2024. Its Article 9 raises the threshold below which a periodic VAT payment can be deferred.

Comma 1 amends article 1, comma 4, of DPR 100/1998, which governs monthly payers. The threshold “lire cinquantamila” (EUR 25.82) becomes “euro 100”. An amount due that does not exceed EUR 100 is paid together with the following month’s amount, and in any case by 16 December of the same year. Comma 2 makes the same change for quarterly payers in article 7, comma 1, letter a), of DPR 542/1999, deferring to the following quarter. That provision also said 16 December, but D.Lgs. 108/2024, article 2, comma 3 (GU n. 182 of 5 August 2024), replaced it with 16 November, so quarterly payers must pay a carried-forward amount by 16 November at the latest.

Comma 3 applies the change to amounts due on the periodic VAT settlements for tax year 2024 onwards. Comma 4 made a parallel increase for minimum payments of withholding tax on self-employment income. That comma has since been repealed by D.Lgs. 33/2025, as amended by DL 200/2025.

What it means

The change has applied since the 2024 settlements and is still in force. Article 1, comma 4, of DPR 100/1998, as in force on 1 November 2026, still reads “non supera il limite di euro 100”.

In practice, a business whose VAT liability for a month or quarter is EUR 100 or less carries it forward and adds it to the next period’s payment. It is not a late payment. The backstops, 16 December for monthly payers and 16 November for quarterly payers, mean no small balance can be carried into the next year. The repeal of comma 4 does not affect the VAT threshold in commi 1 to 3.