VAT credit compensation with expired roles?


Question by: Helga Sorrentino | Last updated: December 18, 2021

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The offsetting of tax credits is prohibited in the presence of overdue roles, deriving from tax bills, for revenue taxes, of an amount greater than €. 1,500. This is the provisions of article 31, paragraph 1, of Legislative Decree no. 78/2010. Compensation resumes only after the expired roles have been remedied.

What taxes can be offset?

Offset with tax credits

You can pay the tax bills (for example Irpef, Ires, VAT etc.) using the tax credits as compensation (for example Irpef credits, Ires, VAT etc.).

How to offset the tax credits?

50/2017), it was established that taxpayers who use the credits relating to:

  • Income taxes and related surcharges;
  • To withholding taxes;
  • To substitute taxes for corporate income taxes;
  • At the Irap.

Which tax bills can be offset?

Compensation of folders.

The receivables that can be offset are those relating to tax authorities (Irpef, Ires, additional municipal, regional, etc.), while INPS and INAIL receivables remain outside.

What taxes cannot be compensated?

For the compensation for personal income tax, IRES and IRAP exceeding 5,000 euros, the use of the credits accrued up to the date of presentation of the relative return is envisaged. The operating instructions were provided with resolution number 110 / E of 31 December 2019 of the Revenue Agency.

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When can the personal income tax credits be offset?

· The tax credits that emerge from the presentation of the Income 2021 model and the IRAP 2021 model can be used in horizontal offsetting starting from January 1, 2021 only for amounts equal to at most 5,000 euros.

Which Equitalia debts can be offset?

Starting from January 1, 2011, the offsetting of receivables relating to government taxes is prohibited up to the amount of payables, for an amount exceeding 1,500 euros, registered in the role for tax and related accessories, and for which it is the payment deadline has expired.

What to compensate with role?

RUOL is the tax code – established by resolution no. 18 / E of 21 February – to offset, even partially, the amounts recorded in the role for taxation (IRAP and the additional to direct taxes are also included) with credits relating to the same taxes.

Where is F24 paid with compensation?

The payment of the F24 models with offsetting or zero balance amounts must be made exclusively through:

  • The home banking channel made available by your credit institution, or,
  • Through the electronic channels made available by the Revenue Agency, or Entratel or Fisconline.

How to offset the Inail F24 credits?

The employer must check the actual existence of the credit at the Inail office and then proceed with the offsetting, by filling in the F24 form. The F24 EP model, on the other hand, does not allow offsetting between credit and debit amounts.

What does credit to be used in compensation mean?

Offsetting consists in using the credit to pay taxes and other contributions, thus reducing or canceling the amount materially paid by the taxpayer. The reimbursement is the request, forwarded to the financial administration, for the refund of the higher taxes paid.

How does the tax credit work?

The tax credit can be used to offset any debts of the company towards the tax authorities, for the payment of taxes and, when admitted, reimbursement can be requested in the tax return.

How to pay personal income tax with F24?

In the first case, the payment must be made at bank branches, post offices or the offices of the collection body. It is possible to pay the F24 online, on the other hand, on the Agenzia delle Entrate website, on that of Poste Italiane or through the home banking services provided by the various credit institutions.

How can I pay F24 with home banking?

The procedure for making the F24 payment from home banking is almost the same for all banks. Then connect to your bank’s website and click on the Customer Area button, then enter your access data in the Customer code and PIN fields and press the Enter button.

How to send a zero F24?

“F24 A ZERO” due to the compensations – They must be presented exclusively through the electronic services made available by the Revenue Agency. You must be registered with the Entratel or Fisconline services.

What to compensate with the VAT credit?

Vertical offsetting consists in using as offsetting the VAT credit accrued with the next VAT payables that will accrue in subsequent periods. Horizontal offset, on the other hand, consists in using the VAT credit to offset another tax (for example VAT with IMU or VAT with IRPEF).

What can be compensated for with credit VAT?

horizontal offsetting: in this case the credit is used to offset a tax debt of a different nature. For example, you can use the VAT credit to reduce an IRPEF or INPS debt.

What do you pay for with the F24 model?

The F24 model must be used to pay: income taxes (Irpef, Ires) … excise duties, consumption and manufacturing taxes. Inps, Inail, Inpgi, Cipag, Cnpr, Enpacl, Enpap, Enpapi, Epap, Eppi, Cnocl contributions and Inail awards.

How to pay F24 Imu online?


  1. After authenticating, enter the data of the F24 form.
  2. Check that you have entered the data correctly.
  3. Pay with BancoPosta account, Pay with PostePay, PostePay card, MasterCard and Visa credit card.

  4. You will find the receipt in the “your operations” section

How to pay the simplified F24 model online?

Just enter the menu item “Payments> Taxes and Taxes> F24 Simplified” and fill out the online form as if it were the paper one.

How to calculate your tax credit?

tax credit = net investment x aid intensity

The beneficiary must, however, participate in the investment with a financial contribution equal to at least 25% of the eligible costs either through its own resources or through external financing (in a form without any public support).

How does the 2021 tax credit work?

Increase from 6% to 10% for all, in the credit for material capital goods (former super) for the year 2021 only; Increase from 6% to 15% for investments made in 2021 for the implementation of agile work; Credit extension to non-4.0 intangible assets with 10% for investments made in 2021.

Where do I see the tax credit?

The assignees of tax credits and deductions for building interventions can access the “credit transfer platform” via the authenticated area of ​​the Revenue Agency website, to view the credits received, accept or reject them.

How to recover single model credit?

The refund can be requested directly on the bank or postal current account: below is the form to be filled in for the request for a refund on a current account. The Revenue Agency, after checking the accuracy of the tax return data, proceeds to reimburse the taxpayer.

How to recover the extra taxes paid?

To obtain reimbursement in the event of taxes paid in excess of the amount due, you must submit an application listing the reasons why you think you are entitled to it, attaching a copy of the payments made or the certifications of the excess deductions.


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