Art. 6 of Law No. 405 of Dec. 29, 1990 introduced the obligation to pay an advance payment of VAT related to the last period of the year (month or quarter).
The payment must be made by next Friday, December 27, 2024.
- The 2024 VAT advance payment can be determined, as usual, by alternatively applying:
- the historical method;
- the transaction method;
- the forecast method.
The taxable person has the option to choose the method most favorable to him or her.