The new rules and concessions from 2023
Posted: Mon Jan 06, 2025 8:16 am
Therefore, each quarter, it is necessary to perform this calculation based on the e-invoices issued subject to the tax and to provide for its payment within the established terms, using the F24 form. Failure to pay or late payment of the tax determines specific sanctions for the taxpayer.
In order to try to reduce the administrative burden on taxpayers, however, a latvia whatsapp resource cumulative calculation system has been in place for some time now , which allows for the payment of the tax due to be postponed if the stamp duty amount to be paid for the quarter remains below a certain threshold.
Before the change introduced by the Simplification Decree, i.e. until the end of 2022, the threshold to be taken into consideration was equal to 250 euros. Therefore, in the event that in the 1st quarter the total stamp duty was less than 250 euros, it was possible to defer its payment to the following quarter and, if necessary, to the one after that, paying in a single solution the stamp duty relating to multiple quarters.
With the Simplification Decree 73/2022, converted into law no. 122/2022, it is precisely this threshold of 250 euros that is significantly increased and brought to 5000, with the aim of further reducing the administrative burdens on taxpayers . Therefore, starting from 1 January 2023, the following must be taken into account:
In order to try to reduce the administrative burden on taxpayers, however, a latvia whatsapp resource cumulative calculation system has been in place for some time now , which allows for the payment of the tax due to be postponed if the stamp duty amount to be paid for the quarter remains below a certain threshold.
Before the change introduced by the Simplification Decree, i.e. until the end of 2022, the threshold to be taken into consideration was equal to 250 euros. Therefore, in the event that in the 1st quarter the total stamp duty was less than 250 euros, it was possible to defer its payment to the following quarter and, if necessary, to the one after that, paying in a single solution the stamp duty relating to multiple quarters.
With the Simplification Decree 73/2022, converted into law no. 122/2022, it is precisely this threshold of 250 euros that is significantly increased and brought to 5000, with the aim of further reducing the administrative burdens on taxpayers . Therefore, starting from 1 January 2023, the following must be taken into account: