{"id":5939,"date":"2026-09-11T10:17:25","date_gmt":"2026-09-11T08:17:25","guid":{"rendered":"https:\/\/ch.schubwerk.eu\/faq\/special-prepayment-what-is-a-special-prepayment\/"},"modified":"2026-10-06T12:52:15","modified_gmt":"2026-10-06T10:52:15","slug":"prepagamento-speciale-cose-un-prepagamento-speciale","status":"publish","type":"faq","link":"https:\/\/www.consultinghouse.eu\/it\/faq\/special-prepayment-what-is-a-special-prepayment\/","title":{"rendered":"Prepagamento speciale \u2013 Cos\u2019\u00e8 un prelievo speciale?"},"content":{"rendered":"<ul class=\"wp-block-list\">\n<li><a href=\"#when-needed\" rel=\"noopener\">Quando \u00e8 necessario un anticipo speciale?<\/a><\/li>\n\n\n\n<li><a href=\"#Calculation\" rel=\"noopener\">Calcolo dell'anticipo speciale<\/a><\/li>\n\n\n\n<li><a href=\"#Deadline\" rel=\"noopener\">Termine per il pagamento anticipato speciale<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">Il pagamento anticipato speciale \u00e8 un pagamento anticipato dell\u2019IVA che l\u2019imprenditore deve effettuare al momento della richiesta di proroga permanente.<br><br>\u00c8 soggetto all'imposta di vendita e, pertanto, addebita all'acquirente l'imposta di vendita? In questo caso \u00e8 importante sapere come fatturare correttamente l'imposta di vendita.<br><br>Il termine pagamento anticipato speciale \u00e8 strettamente legato alla richiesta di proroga del termine definitivo.<br><br>Se, in qualit\u00e0 di imprenditore, effettui vendite soggette all'imposta di vendita, devi presentare una dichiarazione anticipata di imposta di vendita dopo ogni periodo di presentazione delle dichiarazioni e trasferire il pagamento dell'imposta di vendita anticipata calcolata all'ufficio fiscale.<br><br><strong>Nota:<\/strong> I proprietari di piccole imprese non sono tenuti a presentare i rendiconti anticipati dell'IVA.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"when-needed\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quando \u00e8 necessario un anticipo speciale?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>In qualit\u00e0 di imprenditore, \u00e8 necessario pagare un anticipo speciale solo se presenta le dichiarazioni periodiche di IVA e richiede un\u2019estensione permanente del termine.<br><br>Con la proroga del termine permanente, non \u00e8 necessario presentare la dichiarazione anticipata di IVA entro 10 giorni, ma \u00e8 possibile rinviare il pagamento all'ufficio delle imposte fino a un mese dopo.<br><br>L\u2019ufficio delle imposte vi conceder\u00e0 questo deferimento solo se effettuerete un pagamento anticipato speciale all\u2019inizio dell\u2019anno. Questo pagamento anticipato speciale verr\u00e0 poi compensato con la dichiarazione di imposta anticipata relativa all\u2019IVA nel mese di dicembre di ogni anno.<\/p>\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"Calculation\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Calcolo dell'anticipo speciale<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Il pagamento anticipato speciale \u00e8 calcolato sulla base dei rendiconti IVA anticipati accumulati dell\u2019anno precedente. \u00c8 pari al 1\/11 di questa somma.<br><br>Se un pagamento anticipato speciale \u00e8 stato effettuato gi\u00e0 nell\u2019anno precedente, esso deve essere dedotto dalla somma dei pagamenti anticipati di IVA per l\u2019anno precedente.<br><br>Il calcolo \u00e8 reso pi\u00f9 chiaro mediante un esempio:<br><br>Pagamento anticipato speciale dell\u2019anno precedente: 8.000 euro<br><br>Importo totale dei pagamenti dell\u2019imposta di anticipo nell\u2019anno precedente: 25.000 euro.<br><br>Nella dichiarazione anticipata di IVA per dicembre dell\u2019anno precedente, l\u2019imprenditore aveva ricevuto il suo pagamento anticipato speciale di 8.000 euro.<br><br>Il vero importo pagato in tasse \u00e8 quindi 25.000 euro + 8.000 euro = 33.000 euro.<br><br>Il pagamento anticipato speciale per quest'anno \u00e8 quindi: 33.000 euro x 1\/11 = 3.000 euro.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a id=\"Deadline\" data-hs-anchor=\"true\"><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Termine per il pagamento anticipato speciale<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><br>\u00c8 necessario effettuare sempre il pagamento anticipato entro il 10 febbraio dell\u2019anno civile successivo.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><a href=\"https:\/\/www.consultinghouse.eu\/it\/servizi\/servizi-aziendali\/contabilita\/\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/www.consultinghouse.eu\/wp-content\/uploads\/2026\/09\/Business20in20Germany.png\" alt=\"L&#039;attivit\u00e0 imprenditoriale in Germania\"\/><\/a><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>Cos'\u00e8 una pre-pagamento speciale e quando \u00e8 necessario?<\/p>","protected":false},"template":"","faq_category":[11],"class_list":["post-5939","faq","type-faq","status-publish","hentry","faq_category-accounting-in-germany"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Special prepayment - What is a special prepayment? 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