La presente circolare intende riepilogare le modalità di determinazione e di versamento degli acconti IVA dovuti per il 2020, da effettuarsi entro il 28.12.2020.
I contribuenti danneggiati dall’emergenza Covid possono sospendere il versamento fino al 16 marzo 2021, al verificarsi di alcune condizioni soggettive o oggettive.
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