News & Scadenze
Main Deadlines
The deadlines are indicative and may be subject to change. Please refer to Agenzia delle Entrate web site.
1st Quarter
January
- Self-declaration of state aid
- Withholding tax payment
- Monthly VAT payment
February
- Withholding tax payment
- Monthly VAT payment
- Payment of fixed contributions IV quarter Previous Year
- INAIL: self-liquidation
- Payment of stamp duty on IV quarter invoices Previous Year
March
- Unique Certification
- Withholding tax payment
- Monthly VAT payment
- Payment of the previous year's VAT balance
- Capital company:
- Payment of the annual government concession fee
2nd Quarter
April
- availability of the pre-compiled declaration
- Pre-compiled Model 730 Accessible from April 30th
- Withholding tax payment
- Monthly VAT payment
May
- Annual VAT model
- Withholding tax payment
- Monthly VAT payment
- VAT payment 1st quarter Current year
- Payment of fixed contributions 1st quarter of the current year
June
- IMU down payment
- IMU declaration
- PF income form (paper presentation via post office)
- Balance and first advance imposed on income
- Withholding tax payment
- Monthly VAT payment
- IMU account payment
- Payment of the previous year VAT balance with increase
- Individuals, partnerships and equivalent entities:
- Payment of IRPEF, regional surtax, municipal surtax, dry coupon and IRAP as the balance of the previous year and the down payment of the current year
- Subjects in a flat-rate or favorable tax regime:
- Payment of IRPEF substitute tax, regional surtax, municipal surtax as the balance of the previous year and the down payment of the current year
- Payment IRES and IRAP as the balance of the previous year and the down payment of the current year
- Payment of INPS contributions and for the part exceeding the minimum
- Separate INPS management:
- Payment of contributions as the balance of the Previous Year and the down payment of the Current Year
3rd Quarter
July
- Withholding tax payment
- Monthly VAT payment
- Payment of the previous year's VAT balance with a further increase
- Monthly VAT payment and second quarter VAT payment Previous Year
- Payment of fixed contributions II quarter Current Year
- IRPEF payment, regional surtax, municipal surtax as the balance of the previous year and the down payment for the current year with a 0.40% surcharge
- Payment of IRES and IRAP as the balance of the previous year and the down payment of the current year with a 0.40% surcharge
- Payment of INPS contributions for the part exceeding the minimum with a 0.40% surcharge
- Payment of contributions as the balance of the previous year and the down payment of the current year with an increase of 0.40%
- Payment of the annual chamber of commerce fee with a 0.40% increase
August
- Monthly VAT payment and second quarter 2022 VAT payment
- Withholding tax payment
- Payment of fixed contributions III quarter of the current year
September
- Model 730 Submission by September (if it is a holiday, postpone it to the next working day).
- Payment of withholdings
- Monthly VAT payment
- Electronic transmission of the II quarter VAT settlement communication for the current year
4° Trimestre
October
- Single Autonomous Certification and Model 770
- Payment of withholdings
- Monthly VAT payment
November
- PF income model (electronic presentation)
- Withholding tax payment
- Monthly VAT payment
- Third quarter VAT payment Current Year
- Payment of fixed contributions III quarter Current Year
- Electronic transmission of third quarter VAT settlement communication Current Year
- Advance payment of the IRPEF substitute tax and municipal surcharge for the current year
- Payment of INPS contributions for the part exceeding the minimum as a balance for 2022
- Payment of tuition fees for the current year
- Payment of stamp duty on third quarter invoices Current Year
December
- IMU balance
- Withholding tax payment
- Monthly VAT payment
- Payment of the IMU and TASI balance
- Advance payment of VAT IV quarter Current Year