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UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione <span class="mytool"
 ><a href="/risorse/glossario/i-v-a" title="
&lt;p&gt;L&#039;Iva (sostituend
 o l&#039;IGE, Imposta generale sulle entrate) &egrave; una imposta indirett
 a  introdotta nell&#039;ordinamento fiscale italiano con &lt;em&gt;&lt;a hr
 ef=&quot;codici-e-leggi/i-v-a-d-p-r-633-1972.html&quot;&gt;D.P.R. 633/1972&
 lt;/a&gt; &lt;/em&gt; ed &egrave; entrata in vigore il 1&deg; gennaio 1973,
  al fine di adeguare il sistema tributario italiano a quello degli altri St
 ati membri della Comunit&agrave; Europea.L&#039;imposta incide, attraverso 
 un sistema di detrazioni, solo sulla parte di incremento di valore che il b
 ene subisce nelle singole fasi di produzione e distribuzione, fino a gravar
 e totalmente sul consumatore finale, che corrisponder&agrave; l&#039;intero
  tributo.L&#039;IVA colpisce, con carattere di generalit&agrave;, le import
 azioni, le cessioni di beni e le prestazioni di servizi effettuate nell&#03
 9;esercizio dell&#039;attivit&agrave; di imprese, arti e professioni. E&#03
 9; un&#039;imposta gravante sul consumatore finale, che incide solo sul val
 ore aggiunto determinato in ogni fase del ciclo produttivo, calcolata in oc
 casione di ogni singolo scambio di beni o servizi ed applicata sulla cifra 
 di affari complessivamente realizzata in un dato periodo di tempo.&lt;/p&gt
 ; " >IVA</a></span> mensile</strong> devono effettuare il versamento dell’<
 span class="mytool"><a href="/risorse/glossario/imposta" title="
&lt;p&gt;P
 arte di ricchezza privata che lo Stato, le Regioni e gli Enti locali prelev
 ano coattivamente, indipendentemente da una specifica attivit&agrave;, per 
 far fronte alle spese necessarie al loro mantenimento e per soddisfare i bi
 sogni pubblici. Dal punto di vista giuridico, l&#039;Imposta &egrave; un&rs
 quo;obbligazione che nasce dalla legge e che ha come caratteri essenziali l
 a coattivit&agrave; e la mancanza di una controprestazione diretta dello St
 ato.&lt;/p&gt; " >imposta</a></span> a debito <strong>entro il giorno 16 (1
 ) (2)</strong><em> </em><strong>del mese successivo a quello di riferimento
 </strong>.</p><table class="MsoTableGrid" style="border-collapse: collapse;
  border: none; width: 37.1255%;" border="1" cellspacing="0" cellpadding="0"
 ><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td style="wi
 dth: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="t
 op" width="127"><p><strong>periodo</strong></p></td><td style="width: 59.35
 94%; border-top: 1pt solid windowtext; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-image: initial; border-left: no
 ne; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codice <span c
 lass="mytool"><a href="/risorse/glossario/tributo" title="
&lt;p&gt;Costitu
 iscono tributi quelle prestazioni imposte destinate a finanziare le spese d
 egli Enti percettori, in virt&ugrave; di un dovere solidaristico gravante s
 ul contribuente, cui corrisponde una posizione di supremazia da parte dell&
 rsquo;Ente (Stato, Comune, Regione ecc.) cui il prelievo &egrave; destinato
 .&lt;/p&gt; " >tributo</a></span></strong></p></td></tr><tr style="mso-yfti
 -irow: 1;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Gennaio</p></td><td style="width: 59.3594%; border-top: none; b
 order-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt so
 lid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>60
 01</strong></p></td></tr><tr style="mso-yfti-irow: 2;"><td style="width: 40
 .6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid window
 text; border-left: 1pt solid windowtext; border-image: initial; border-top:
  none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Febbraio</p></td><t
 d style="width: 59.3594%; border-top: none; border-left: none; border-botto
 m: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5
 .4pt;" valign="top" width="126"><p><strong>6002</strong></p></td></tr><tr s
 tyle="mso-yfti-irow: 3;"><td style="width: 40.6406%; border-right: 1pt soli
 d windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid w
 indowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" va
 lign="top" width="127"><p>Marzo</p></td><td style="width: 59.3594%; border-
 top: none; border-left: none; border-bottom: 1pt solid windowtext; border-r
 ight: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><
 p><strong>6003</strong></p></td></tr><tr style="mso-yfti-irow: 4;"><td styl
 e="width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt 
 solid windowtext; border-left: 1pt solid windowtext; border-image: initial;
  border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Aprile<
 /p></td><td style="width: 59.3594%; border-top: none; border-left: none; bo
 rder-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padd
 ing: 0cm 5.4pt;" valign="top" width="126"><p><strong>6004</strong></p></td>
 </tr><tr style="mso-yfti-irow: 5;"><td style="width: 40.6406%; border-right
 : 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1
 pt solid windowtext; border-image: initial; border-top: none; padding: 0cm 
 5.4pt;" valign="top" width="127"><p>Maggio</p></td><td style="width: 59.359
 4%; border-top: none; border-left: none; border-bottom: 1pt solid windowtex
 t; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" wi
 dth="126"><p><strong>6005</strong></p></td></tr><tr style="mso-yfti-irow: 6
 ;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-b
 ottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-imag
 e: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"
 ><p>Giugno</p></td><td style="width: 59.3594%; border-top: none; border-lef
 t: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windo
 wtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6006</stron
 g></p></td></tr><tr style="mso-yfti-irow: 7;"><td style="width: 40.6406%; b
 order-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; bor
 der-left: 1pt solid windowtext; border-image: initial; border-top: none; pa
 dding: 0cm 5.4pt;" valign="top" width="127"><p>Luglio</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6007</strong></p></td></tr><tr style="mso-y
 fti-irow: 8;"><td style="width: 40.6406%; border-right: 1pt solid windowtex
 t; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; 
 border-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" 
 width="127"><p>Agosto</p></td><td style="width: 59.3594%; border-top: none;
  border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt 
 solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>
 6008</strong></p></td></tr><tr style="mso-yfti-irow: 9;"><td style="width: 
 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid wind
 owtext; border-left: 1pt solid windowtext; border-image: initial; border-to
 p: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Settembre</p></td
 ><td style="width: 59.3594%; border-top: none; border-left: none; border-bo
 ttom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0c
 m 5.4pt;" valign="top" width="126"><p><strong>6009</strong></p></td></tr><t
 r style="mso-yfti-irow: 10;"><td style="width: 40.6406%; border-right: 1pt 
 solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt sol
 id windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;
 " valign="top" width="127"><p>Ottobre</p></td><td style="width: 59.3594%; b
 order-top: none; border-left: none; border-bottom: 1pt solid windowtext; bo
 rder-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="
 126"><p><strong>6010</strong></p></td></tr><tr style="mso-yfti-irow: 11;"><
 td style="width: 40.6406%; border-right: 1pt solid windowtext; border-botto
 m: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: i
 nitial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>
 Novembre</p></td><td style="width: 59.3594%; border-top: none; border-left:
  none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowt
 ext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6011</strong>
 </p></td></tr><tr style="mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td sty
 le="width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt
  solid windowtext; border-left: 1pt solid windowtext; border-image: initial
 ; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Dicemb
 re</p></td><td style="width: 59.3594%; border-top: none; border-left: none;
  border-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; p
 adding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6012</strong></p></
 td></tr></tbody></table><p><strong>Modalità di versamento:</strong></p><p s
 tyle="margin-left: 14.2pt; text-indent: -14.2pt; mso-list: l0 level1 lfo2;"
 >· Tramite <span class="mytool"><a href="/risorse/glossario/modello-f24" ti
 tle="&lt;p&gt;Il versamento di &lt;em&gt;imposte&lt;/em&gt;, ritenute, &lt;
 em&gt;tributi&lt;/em&gt;, contributi e premi deve essere effettuato utilizz
 ando la delega irrevocabile di pagamento &ldquo;&lt;em&gt;modello f24&lt;/e
 m&gt;&rdquo;.  Per approfondimenti &lt;em&gt;&lt;a href=&quot;risorse/utili
 ty/item/3172-modello-f24.html&quot;&gt;clicca qui&lt;/a&gt;.&lt;/em&gt;&lt;
 /p&gt;" >modello F24</a></span> <strong>(3)</strong>; se l’<strong data-sta
 rt="817" data-end="853">IVA a debito non supera € 25,82</strong>, il versam
 ento può essere <strong data-start="880" data-end="903">rinviato e cumulato
 </strong> con quello del periodo successivo.</p><p style="margin-left: 36.0
 pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stop
 s: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -18
 .0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&n
 bsp;</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 l
 evel1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="ma
 rgin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display:
  none; tab-stops: list 36.0pt;">·&nbsp;</p><p><strong>ved. </strong><br /><
 a href="risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liq
 uidazione periodica i.v.a.</a><br /><a href="risorse/utility/ravvedimenti-e
 -sanzioni/sanzioni/sanzioni-pagamento-imposte-ritenute"><em>sanzioni pagame
 nto imposte - ritenute</em></a><br style="mso-special-character: line-break
 ;" /><br style="mso-special-character: line-break;" /></p><p class="MsoNorm
 al" style="margin-bottom: 0cm; text-align: justify; line-height: normal;"><
 strong style="mso-bidi-font-weight: normal;">(1)</strong>&nbsp; Se una scad
 enza fiscale cade di sabato o in un giorno festivo, il pagamento o l’adempi
 mento è automaticamente spostato al primo giorno lavorativo successivo <a h
 ref="http://www.agenziaentrate.gov.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare
 /ComunicareDati/operazioni+rilevanti+fini+Iva/Normativa+e+prassi/articolo+7
 +del+Dl+70+2011+semplificazione+fiscale/articolo_7_dl_70_2011.pdf">art. 7, 
 co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<br /><strong>(2)</strong>&nbsp;
  La scadenza dell’IVA relativa al <strong data-start="1274" data-end="1292"
 >mese di luglio</strong> (ordinariamente 16 agosto) è <strong data-start="1
 322" data-end="1348">prorogata al 20 agosto</strong>.<br /><strong>(3)</str
 ong> Tutti i titolari di partita&nbsp;<em>Iva </em>hanno l’obbligo di prese
 ntare il <em>modello <span class="mytool"><a href="/risorse/glossario/model
 lo-f24" title="&lt;p&gt;Il versamento di &lt;em&gt;imposte&lt;/em&gt;, rite
 nute, &lt;em&gt;tributi&lt;/em&gt;, contributi e premi deve essere effettua
 to utilizzando la delega irrevocabile di pagamento &ldquo;&lt;em&gt;modello
  f24&lt;/em&gt;&rdquo;.  Per approfondimenti &lt;em&gt;&lt;a href=&quot;ris
 orse/utility/item/3172-modello-f24.html&quot;&gt;clicca qui&lt;/a&gt;.&lt;/
 em&gt;&lt;/p&gt;" >F24</a></span></em>&nbsp;<strong>esclusivamente con moda
 lità telematiche</strong>:</p><p style="margin: 0cm; text-align: justify;">
 <strong>· direttamente&nbsp;</strong>mediante i servizi:<br />- telematici 
 messi a disposizione dall'Agenzia delle Entrate ("F24 web" e "F24 online") 
 utilizzando i canali Entratel o Fisconline;<br />- internet banking messi a
  disposizione dagli intermediari della riscossione convenzionati con l'Agen
 zia (banche, Poste Italiane e Agenti della riscossione, prestatori di servi
 zi di pagamento)<br /><strong>· tramite gli intermediari</strong>&nbsp;(pro
 fessionisti, associazioni di categoria, <em>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione <span class="mytool"
 ><a href="https://www.studiomontanaro.com/risorse/glossario/i-v-a" title="

 &lt;p&gt;L&#039;Iva (sostituendo l&#039;IGE, Imposta generale sulle entrate
 ) &egrave; una imposta indiretta  introdotta nell&#039;ordinamento fiscale 
 italiano con &lt;em&gt;&lt;a href=&quot;codici-e-leggi/i-v-a-d-p-r-633-1972
 .html&quot;&gt;D.P.R. 633/1972&lt;/a&gt; &lt;/em&gt; ed &egrave; entrata in
  vigore il 1&deg; gennaio 1973, al fine di adeguare il sistema tributario i
 taliano a quello degli altri Stati membri della Comunit&agrave; Europea.L&#
 039;imposta incide, attraverso un sistema di detrazioni, solo sulla parte d
 i incremento di valore che il bene subisce nelle singole fasi di produzione
  e distribuzione, fino a gravare totalmente sul consumatore finale, che cor
 risponder&agrave; l&#039;intero tributo.L&#039;IVA colpisce, con carattere 
 di generalit&agrave;, le importazioni, le cessioni di beni e le prestazioni
  di servizi effettuate nell&#039;esercizio dell&#039;attivit&agrave; di imp
 rese, arti e professioni. E&#039; un&#039;imposta gravante sul consumatore 
 finale, che incide solo sul valore aggiunto determinato in ogni fase del ci
 clo produttivo, calcolata in occasione di ogni singolo scambio di beni o se
 rvizi ed applicata sulla cifra di affari complessivamente realizzata in un 
 dato periodo di tempo.&lt;/p&gt; " >IVA</a></span> mensile</strong> devono 
 effettuare il versamento dell’<span class="mytool"><a href="https://www.stu
 diomontanaro.com/risorse/glossario/imposta" title="
&lt;p&gt;Parte di ricch
 ezza privata che lo Stato, le Regioni e gli Enti locali prelevano coattivam
 ente, indipendentemente da una specifica attivit&agrave;, per far fronte al
 le spese necessarie al loro mantenimento e per soddisfare i bisogni pubblic
 i. Dal punto di vista giuridico, l&#039;Imposta &egrave; un&rsquo;obbligazi
 one che nasce dalla legge e che ha come caratteri essenziali la coattivit&a
 grave; e la mancanza di una controprestazione diretta dello Stato.&lt;/p&gt
 ; " >imposta</a></span> a debito <strong>entro il giorno 16 (1) (2)</strong
 ><em> </em><strong>del mese successivo a quello di riferimento</strong>.</p
 ><table class="MsoTableGrid" style="border-collapse: collapse; border: none
 ; width: 37.1255%;" border="1" cellspacing="0" cellpadding="0"><tbody><tr s
 tyle="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td style="width: 40.6406%
 ; border: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p><strong>periodo</strong></p></td><td style="width: 59.3594%; border-t
 op: 1pt solid windowtext; border-right: 1pt solid windowtext; border-bottom
 : 1pt solid windowtext; border-image: initial; border-left: none; padding: 
 0cm 5.4pt;" valign="top" width="126"><p><strong>codice <span class="mytool"
 ><a href="https://www.studiomontanaro.com/risorse/glossario/tributo" title=
 "
&lt;p&gt;Costituiscono tributi quelle prestazioni imposte destinate a fin
 anziare le spese degli Enti percettori, in virt&ugrave; di un dovere solida
 ristico gravante sul contribuente, cui corrisponde una posizione di suprema
 zia da parte dell&rsquo;Ente (Stato, Comune, Regione ecc.) cui il prelievo 
 &egrave; destinato.&lt;/p&gt; " >tributo</a></span></strong></p></td></tr><
 tr style="mso-yfti-irow: 1;"><td style="width: 40.6406%; border-right: 1pt 
 solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt sol
 id windowtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;
 " valign="top" width="127"><p>Gennaio</p></td><td style="width: 59.3594%; b
 order-top: none; border-left: none; border-bottom: 1pt solid windowtext; bo
 rder-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="
 126"><p><strong>6001</strong></p></td></tr><tr style="mso-yfti-irow: 2;"><t
 d style="width: 40.6406%; border-right: 1pt solid windowtext; border-bottom
 : 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: in
 itial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>F
 ebbraio</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6002</strong><
 /p></td></tr><tr style="mso-yfti-irow: 3;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Marzo</p></td><td style="width:
  59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid wi
 ndowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="
 top" width="126"><p><strong>6003</strong></p></td></tr><tr style="mso-yfti-
 irow: 4;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; b
 order-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bord
 er-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" widt
 h="127"><p>Aprile</p></td><td style="width: 59.3594%; border-top: none; bor
 der-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt soli
 d windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6004
 </strong></p></td></tr><tr style="mso-yfti-irow: 5;"><td style="width: 40.6
 406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowte
 xt; border-left: 1pt solid windowtext; border-image: initial; border-top: n
 one; padding: 0cm 5.4pt;" valign="top" width="127"><p>Maggio</p></td><td st
 yle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1
 pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt
 ;" valign="top" width="126"><p><strong>6005</strong></p></td></tr><tr style
 ="mso-yfti-irow: 6;"><td style="width: 40.6406%; border-right: 1pt solid wi
 ndowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid windo
 wtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valign
 ="top" width="127"><p>Giugno</p></td><td style="width: 59.3594%; border-top
 : none; border-left: none; border-bottom: 1pt solid windowtext; border-righ
 t: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><
 strong>6006</strong></p></td></tr><tr style="mso-yfti-irow: 7;"><td style="
 width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt sol
 id windowtext; border-left: 1pt solid windowtext; border-image: initial; bo
 rder-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Luglio</p>
 </td><td style="width: 59.3594%; border-top: none; border-left: none; borde
 r-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding
 : 0cm 5.4pt;" valign="top" width="126"><p><strong>6007</strong></p></td></t
 r><tr style="mso-yfti-irow: 8;"><td style="width: 40.6406%; border-right: 1
 pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt 
 solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4
 pt;" valign="top" width="127"><p>Agosto</p></td><td style="width: 59.3594%;
  border-top: none; border-left: none; border-bottom: 1pt solid windowtext; 
 border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width
 ="126"><p><strong>6008</strong></p></td></tr><tr style="mso-yfti-irow: 9;">
 <td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bott
 om: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image: 
 initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p
 >Settembre</p></td><td style="width: 59.3594%; border-top: none; border-lef
 t: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windo
 wtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6009</stron
 g></p></td></tr><tr style="mso-yfti-irow: 10;"><td style="width: 40.6406%; 
 border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; bo
 rder-left: 1pt solid windowtext; border-image: initial; border-top: none; p
 adding: 0cm 5.4pt;" valign="top" width="127"><p>Ottobre</p></td><td style="
 width: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt so
 lid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" va
 lign="top" width="126"><p><strong>6010</strong></p></td></tr><tr style="mso
 -yfti-irow: 11;"><td style="width: 40.6406%; border-right: 1pt solid window
 text; border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtex
 t; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="to
 p" width="127"><p>Novembre</p></td><td style="width: 59.3594%; border-top: 
 none; border-left: none; border-bottom: 1pt solid windowtext; border-right:
  1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><st
 rong>6011</strong></p></td></tr><tr style="mso-yfti-irow: 12; mso-yfti-last
 row: yes;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Dicembre</p></td><td style="width: 59.3594%; border-top: none; 
 border-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt s
 olid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6
 012</strong></p></td></tr></tbody></table><p><strong>Modalità di versamento
 :</strong></p><p style="margin-left: 14.2pt; text-indent: -14.2pt; mso-list
 : l0 level1 lfo2;">· Tramite <span class="mytool"><a href="https://www.stud
 iomontanaro.com/risorse/glossario/modello-f24" title="&lt;p&gt;Il versament
 o di &lt;em&gt;imposte&lt;/em&gt;, ritenute, &lt;em&gt;tributi&lt;/em&gt;, 
 contributi e premi deve essere effettuato utilizzando la delega irrevocabil
 e di pagamento &ldquo;&lt;em&gt;modello f24&lt;/em&gt;&rdquo;.  Per approfo
 ndimenti &lt;em&gt;&lt;a href=&quot;risorse/utility/item/3172-modello-f24.h
 tml&quot;&gt;clicca qui&lt;/a&gt;.&lt;/em&gt;&lt;/p&gt;" >modello F24</a></
 span> <strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IV
 A a debito non supera € 25,82</strong>, il versamento può essere <strong da
 ta-start="880" data-end="903">rinviato e cumulato</strong> con quello del p
 eriodo successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; 
 mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</
 p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 
 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-l
 eft: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none;
  tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-in
 dent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.
 0pt;">·&nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studio
 montanaro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-
 a">liquidazione periodica i.v.a.</a><br /><a href="https://www.studiomontan
 aro.com/risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento
 -imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br st
 yle="mso-special-character: line-break;" /><br style="mso-special-character
 : line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-a
 lign: justify; line-height: normal;"><strong style="mso-bidi-font-weight: n
 ormal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un g
 iorno festivo, il pagamento o l’adempimento è automaticamente spostato al p
 rimo giorno lavorativo successivo <a href="http://www.agenziaentrate.gov.it
 /wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+
 fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fisca
 le/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 7
 0</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <st
 rong data-start="1274" data-end="1292">mese di luglio</strong> (ordinariame
 nte 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 
 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp
 ;<em>Iva </em>hanno l’obbligo di presentare il <em>modello <span class="myt
 ool"><a href="https://www.studiomontanaro.com/risorse/glossario/modello-f24
 " title="&lt;p&gt;Il versamento di &lt;em&gt;imposte&lt;/em&gt;, ritenute, 
 &lt;em&gt;tributi&lt;/em&gt;, contributi e premi deve essere effettuato uti
 lizzando la delega irrevocabile di pagamento &ldquo;&lt;em&gt;modello f24&l
 t;/em&gt;&rdquo;.  Per approfondimenti &lt;em&gt;&lt;a href=&quot;risorse/u
 tility/item/3172-modello-f24.html&quot;&gt;clicca qui&lt;/a&gt;.&lt;/em&gt;
 &lt;/p&gt;" >F24</a></span></em>&nbsp;<strong>esclusivamente con modalità t
 elematiche</strong>:</p><p style="margin: 0cm; text-align: justify;"><stron
 g>· direttamente&nbsp;</strong>mediante i servizi:<br />- telematici messi 
 a disposizione dall'Agenzia delle Entrate ("F24 web" e "F24 online") utiliz
 zando i canali Entratel o Fisconline;<br />- internet banking messi a dispo
 sizione dagli intermediari della riscossione convenzionati con l'Agenzia (b
 anche, Poste Italiane e Agenti della riscossione, prestatori di servizi di 
 pagamento)<br /><strong>· tramite gli intermediari</strong>&nbsp;(professio
 nisti, associazioni di categoria, <em>Caf</em>, ecc.).</p>
DTSTAMP:20260826T101337
DTSTART;TZID=Europe/Rome;VALUE=DATE:20270116
DTEND;TZID=Europe/Rome;VALUE=DATE:20270117
SEQUENCE:0
RRULE:FREQ=MONTHLY;UNTIL=20270116T000000Z;INTERVAL=1;BYMONTHDAY=+16
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1385/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101338
DTSTART;TZID=Europe/Rome:20260216T000000
DTEND;TZID=Europe/Rome:20260216T235959
RECURRENCE-ID;TZID=Europe/Rome:20260216T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1386/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101338
DTSTART;TZID=Europe/Rome:20260316T000000
DTEND;TZID=Europe/Rome:20260316T235959
RECURRENCE-ID;TZID=Europe/Rome:20260316T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1387/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101338
DTSTART;TZID=Europe/Rome:20260416T000000
DTEND;TZID=Europe/Rome:20260416T235959
RECURRENCE-ID;TZID=Europe/Rome:20260416T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1388/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101338
DTSTART;TZID=Europe/Rome:20260518T000000
DTEND;TZID=Europe/Rome:20260518T235959
RECURRENCE-ID;TZID=Europe/Rome:20260516T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1389/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101338
DTSTART;TZID=Europe/Rome:20260616T000000
DTEND;TZID=Europe/Rome:20260616T235959
RECURRENCE-ID;TZID=Europe/Rome:20260616T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1390/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101338
DTSTART;TZID=Europe/Rome:20260716T000000
DTEND;TZID=Europe/Rome:20260716T235959
RECURRENCE-ID;TZID=Europe/Rome:20260716T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1391/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101339
DTSTART;TZID=Europe/Rome:20260820T000000
DTEND;TZID=Europe/Rome:20260820T235959
RECURRENCE-ID;TZID=Europe/Rome:20260816T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1392/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101339
DTSTART;TZID=Europe/Rome:20260916T000000
DTEND;TZID=Europe/Rome:20260916T235959
RECURRENCE-ID;TZID=Europe/Rome:20260916T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1393/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101339
DTSTART;TZID=Europe/Rome:20261016T000000
DTEND;TZID=Europe/Rome:20261016T235959
RECURRENCE-ID;TZID=Europe/Rome:20261016T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1394/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101339
DTSTART;TZID=Europe/Rome:20261116T000000
DTEND;TZID=Europe/Rome:20261116T235959
RECURRENCE-ID;TZID=Europe/Rome:20261116T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1395/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101339
DTSTART;TZID=Europe/Rome:20261216T000000
DTEND;TZID=Europe/Rome:20261216T235959
RECURRENCE-ID;TZID=Europe/Rome:20261216T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
BEGIN:VEVENT
UID:8f63179573f1a1247e1180346c639790
CATEGORIES:Adempimenti - Pagamenti
CREATED:20250502T175314
SUMMARY:i.v.a. – liquidazione periodica contribuenti mensili
DESCRIPTION:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="risorse/utility/adempimen
 ti/i-v-a/liquidazione-periodica-i-v-a">liquidazione periodica i.v.a.</a><br
  /><a href="risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagam
 ento-imposte-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><b
 r style="mso-special-character: line-break;" /><br style="mso-special-chara
 cter: line-break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; te
 xt-align: justify; line-height: normal;"><strong style="mso-bidi-font-weigh
 t: normal;">(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in 
 un giorno festivo, il pagamento o l’adempimento è automaticamente spostato 
 al primo giorno lavorativo successivo <a href="http://www.agenziaentrate.go
 v.it/wps/file/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rileva
 nti+fini+Iva/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+f
 iscale/articolo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, 
 n. 70</a>.<br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al
  <strong data-start="1274" data-end="1292">mese di luglio</strong> (ordinar
 iamente 16 agosto) è <strong data-start="1322" data-end="1348">prorogata al
  20 agosto</strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&
 nbsp;<em>Iva </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbs
 p;<strong>esclusivamente con modalità telematiche</strong>:</p><p style="ma
 rgin: 0cm; text-align: justify;"><strong>· direttamente&nbsp;</strong>media
 nte i servizi:<br />- telematici messi a disposizione dall'Agenzia delle En
 trate ("F24 web" e "F24 online") utilizzando i canali Entratel o Fisconline
 ;<br />- internet banking messi a disposizione dagli intermediari della ris
 cossione convenzionati con l'Agenzia (banche, Poste Italiane e Agenti della
  riscossione, prestatori di servizi di pagamento)<br /><strong>· tramite gl
 i intermediari</strong>&nbsp;(professionisti, associazioni di categoria, <e
 m>Caf</em>, ecc.).</p>
X-ALT-DESC;FMTTYPE=text/html:<p>I contribuenti che adottano la <strong>liquidazione IVA mensile</strong>
  devono effettuare il versamento dell’imposta a debito <strong>entro il gio
 rno 16 (1) (2)</strong><em> </em><strong>del mese successivo a quello di ri
 ferimento</strong>.</p><table class="MsoTableGrid" style="border-collapse: 
 collapse; border: none; width: 37.1255%;" border="1" cellspacing="0" cellpa
 dding="0"><tbody><tr style="mso-yfti-irow: 0; mso-yfti-firstrow: yes;"><td 
 style="width: 40.6406%; border: 1pt solid windowtext; padding: 0cm 5.4pt;" 
 valign="top" width="127"><p><strong>periodo</strong></p></td><td style="wid
 th: 59.3594%; border-top: 1pt solid windowtext; border-right: 1pt solid win
 dowtext; border-bottom: 1pt solid windowtext; border-image: initial; border
 -left: none; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>codic
 e tributo</strong></p></td></tr><tr style="mso-yfti-irow: 1;"><td style="wi
 dth: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid
  windowtext; border-left: 1pt solid windowtext; border-image: initial; bord
 er-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Gennaio</p><
 /td><td style="width: 59.3594%; border-top: none; border-left: none; border
 -bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; padding:
  0cm 5.4pt;" valign="top" width="126"><p><strong>6001</strong></p></td></tr
 ><tr style="mso-yfti-irow: 2;"><td style="width: 40.6406%; border-right: 1p
 t solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt s
 olid windowtext; border-image: initial; border-top: none; padding: 0cm 5.4p
 t;" valign="top" width="127"><p>Febbraio</p></td><td style="width: 59.3594%
 ; border-top: none; border-left: none; border-bottom: 1pt solid windowtext;
  border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" widt
 h="126"><p><strong>6002</strong></p></td></tr><tr style="mso-yfti-irow: 3;"
 ><td style="width: 40.6406%; border-right: 1pt solid windowtext; border-bot
 tom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-image:
  initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><
 p>Marzo</p></td><td style="width: 59.3594%; border-top: none; border-left: 
 none; border-bottom: 1pt solid windowtext; border-right: 1pt solid windowte
 xt; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6003</strong><
 /p></td></tr><tr style="mso-yfti-irow: 4;"><td style="width: 40.6406%; bord
 er-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; border
 -left: 1pt solid windowtext; border-image: initial; border-top: none; paddi
 ng: 0cm 5.4pt;" valign="top" width="127"><p>Aprile</p></td><td style="width
 : 59.3594%; border-top: none; border-left: none; border-bottom: 1pt solid w
 indowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign=
 "top" width="126"><p><strong>6004</strong></p></td></tr><tr style="mso-yfti
 -irow: 5;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; 
 border-bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; bor
 der-image: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" wid
 th="127"><p>Maggio</p></td><td style="width: 59.3594%; border-top: none; bo
 rder-left: none; border-bottom: 1pt solid windowtext; border-right: 1pt sol
 id windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>600
 5</strong></p></td></tr><tr style="mso-yfti-irow: 6;"><td style="width: 40.
 6406%; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowt
 ext; border-left: 1pt solid windowtext; border-image: initial; border-top: 
 none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Giugno</p></td><td s
 tyle="width: 59.3594%; border-top: none; border-left: none; border-bottom: 
 1pt solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4p
 t;" valign="top" width="126"><p><strong>6006</strong></p></td></tr><tr styl
 e="mso-yfti-irow: 7;"><td style="width: 40.6406%; border-right: 1pt solid w
 indowtext; border-bottom: 1pt solid windowtext; border-left: 1pt solid wind
 owtext; border-image: initial; border-top: none; padding: 0cm 5.4pt;" valig
 n="top" width="127"><p>Luglio</p></td><td style="width: 59.3594%; border-to
 p: none; border-left: none; border-bottom: 1pt solid windowtext; border-rig
 ht: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p>
 <strong>6007</strong></p></td></tr><tr style="mso-yfti-irow: 8;"><td style=
 "width: 40.6406%; border-right: 1pt solid windowtext; border-bottom: 1pt so
 lid windowtext; border-left: 1pt solid windowtext; border-image: initial; b
 order-top: none; padding: 0cm 5.4pt;" valign="top" width="127"><p>Agosto</p
 ></td><td style="width: 59.3594%; border-top: none; border-left: none; bord
 er-bottom: 1pt solid windowtext; border-right: 1pt solid windowtext; paddin
 g: 0cm 5.4pt;" valign="top" width="126"><p><strong>6008</strong></p></td></
 tr><tr style="mso-yfti-irow: 9;"><td style="width: 40.6406%; border-right: 
 1pt solid windowtext; border-bottom: 1pt solid windowtext; border-left: 1pt
  solid windowtext; border-image: initial; border-top: none; padding: 0cm 5.
 4pt;" valign="top" width="127"><p>Settembre</p></td><td style="width: 59.35
 94%; border-top: none; border-left: none; border-bottom: 1pt solid windowte
 xt; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" valign="top" w
 idth="126"><p><strong>6009</strong></p></td></tr><tr style="mso-yfti-irow: 
 10;"><td style="width: 40.6406%; border-right: 1pt solid windowtext; border
 -bottom: 1pt solid windowtext; border-left: 1pt solid windowtext; border-im
 age: initial; border-top: none; padding: 0cm 5.4pt;" valign="top" width="12
 7"><p>Ottobre</p></td><td style="width: 59.3594%; border-top: none; border-
 left: none; border-bottom: 1pt solid windowtext; border-right: 1pt solid wi
 ndowtext; padding: 0cm 5.4pt;" valign="top" width="126"><p><strong>6010</st
 rong></p></td></tr><tr style="mso-yfti-irow: 11;"><td style="width: 40.6406
 %; border-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext;
  border-left: 1pt solid windowtext; border-image: initial; border-top: none
 ; padding: 0cm 5.4pt;" valign="top" width="127"><p>Novembre</p></td><td sty
 le="width: 59.3594%; border-top: none; border-left: none; border-bottom: 1p
 t solid windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;
 " valign="top" width="126"><p><strong>6011</strong></p></td></tr><tr style=
 "mso-yfti-irow: 12; mso-yfti-lastrow: yes;"><td style="width: 40.6406%; bor
 der-right: 1pt solid windowtext; border-bottom: 1pt solid windowtext; borde
 r-left: 1pt solid windowtext; border-image: initial; border-top: none; padd
 ing: 0cm 5.4pt;" valign="top" width="127"><p>Dicembre</p></td><td style="wi
 dth: 59.3594%; border-top: none; border-left: none; border-bottom: 1pt soli
 d windowtext; border-right: 1pt solid windowtext; padding: 0cm 5.4pt;" vali
 gn="top" width="126"><p><strong>6012</strong></p></td></tr></tbody></table>
 <p><strong>Modalità di versamento:</strong></p><p style="margin-left: 14.2p
 t; text-indent: -14.2pt; mso-list: l0 level1 lfo2;">· Tramite modello F24 <
 strong>(3)</strong>; se l’<strong data-start="817" data-end="853">IVA a deb
 ito non supera € 25,82</strong>, il versamento può essere <strong data-star
 t="880" data-end="903">rinviato e cumulato</strong> con quello del periodo 
 successivo.</p><p style="margin-left: 36.0pt; text-indent: -18.0pt; mso-lis
 t: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·&nbsp;</p><p st
 yle="margin-left: 36.0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; d
 isplay: none; tab-stops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36
 .0pt; text-indent: -18.0pt; mso-list: l1 level1 lfo1; display: none; tab-st
 ops: list 36.0pt;">·&nbsp;</p><p style="margin-left: 36.0pt; text-indent: -
 18.0pt; mso-list: l1 level1 lfo1; display: none; tab-stops: list 36.0pt;">·
 &nbsp;</p><p><strong>ved. </strong><br /><a href="https://www.studiomontana
 ro.com/risorse/utility/adempimenti/i-v-a/liquidazione-periodica-i-v-a">liqu
 idazione periodica i.v.a.</a><br /><a href="https://www.studiomontanaro.com
 /risorse/utility/ravvedimenti-e-sanzioni/sanzioni/sanzioni-pagamento-impost
 e-ritenute"><em>sanzioni pagamento imposte - ritenute</em></a><br style="ms
 o-special-character: line-break;" /><br style="mso-special-character: line-
 break;" /></p><p class="MsoNormal" style="margin-bottom: 0cm; text-align: j
 ustify; line-height: normal;"><strong style="mso-bidi-font-weight: normal;"
 >(1)</strong>&nbsp; Se una scadenza fiscale cade di sabato o in un giorno f
 estivo, il pagamento o l’adempimento è automaticamente spostato al primo gi
 orno lavorativo successivo <a href="http://www.agenziaentrate.gov.it/wps/fi
 le/Nsilib/Nsi/Home/CosaDeviFare/ComunicareDati/operazioni+rilevanti+fini+Iv
 a/Normativa+e+prassi/articolo+7+del+Dl+70+2011+semplificazione+fiscale/arti
 colo_7_dl_70_2011.pdf">art. 7, co. 1, lett. h), D.L. 13.5.2011, n. 70</a>.<
 br /><strong>(2)</strong>&nbsp; La scadenza dell’IVA relativa al <strong da
 ta-start="1274" data-end="1292">mese di luglio</strong> (ordinariamente 16 
 agosto) è <strong data-start="1322" data-end="1348">prorogata al 20 agosto<
 /strong>.<br /><strong>(3)</strong> Tutti i titolari di partita&nbsp;<em>Iv
 a </em>hanno l’obbligo di presentare il <em>modello F24</em>&nbsp;<strong>e
 sclusivamente con modalità telematiche</strong>:</p><p style="margin: 0cm; 
 text-align: justify;"><strong>· direttamente&nbsp;</strong>mediante i servi
 zi:<br />- telematici messi a disposizione dall'Agenzia delle Entrate ("F24
  web" e "F24 online") utilizzando i canali Entratel o Fisconline;<br />- in
 ternet banking messi a disposizione dagli intermediari della riscossione co
 nvenzionati con l'Agenzia (banche, Poste Italiane e Agenti della riscossion
 e, prestatori di servizi di pagamento)<br /><strong>· tramite gli intermedi
 ari</strong>&nbsp;(professionisti, associazioni di categoria, <em>Caf</em>,
  ecc.).</p>
URL;VALUE=URI:https://www.studiomontanaro.com/scadenziario/1396/-/i-v-a-–-liquidazione-pe
 riodica-contribuenti-mensili?tmpl=component

DTSTAMP:20260826T101339
DTSTART;TZID=Europe/Rome:20270118T000000
DTEND;TZID=Europe/Rome:20270118T235959
RECURRENCE-ID;TZID=Europe/Rome:20270116T000000
SEQUENCE:0
TRANSP:OPAQUE
END:VEVENT
END:VCALENDAR