Tax deadlines in June 2023: calendar and news

Among the tax deadlines in June 2023, this year there are some extraordinary innovations, such as the application to join the scrapping quarter of tax assessments, in addition to the usual monthly appointments for companies and VAT identification numbers as well as the annual appointments for employees and pensioners. The payment of the IMU advance and the due date for the balance and the first advance on income tax are the main obligations of the month, but there are also more heterogeneous deadlines, such as those related to ISEE, Single Allowance and the RAI license fee.

So let’s look at all the tax deadlines for June 2023 to keep the following in mind:

June 15, 2023

By mid-month, withholding taxpayers, CAF and qualified professionals must submit the 730 models submitted by taxpayers to the tax authority by May 31, and provide the taxpayer with a copy of the tax return and liquidation statement.

Tax deadlines June 16, 2023

Tax deadlines from June 16 include periodic VAT, IRPEF and INPS obligations.

• payment of VAT (for taxpayers with monthly tax payments) based on the month of May 2023;
• IRPEF payment of withholding taxes levied by persons subject to withholding tax on income from employment and ancillary income as well as on income and commissions from self-employment for the month of May;
• Payment of INPS contributions for mail wages.

The payment will be made on June 16, 2023Advance on the IMU owed by the owners of buildings, excluding the main house, building areas and agricultural areas.

In particular, the following are obliged to pay the IMU advance by the deadline of June 16, 2023:

• the owner of the immovable property, the holder of the usufruct, usufruct, residence, lease or land right in rem, the parental assignee of the family home by court order;
• Concessionaire in case of concession of state areas;
• Lessee for properties granted under the finance lease that are also to be built or under construction.

It is noted that The IMU, on the other hand, is not paid for the first home, the main residence, unless it falls in the luxury real estate category.

The deadline for paying the balance of the tax is December 18th, as the regular deadline of December 16th falls on a Saturday and can be automatically extended.

June 26, 2023

You must submit the template by June 26th Summary lists of intra-Community supplies of goods and services (via the Intrastat model) related to intra-EU trade of the month of May for VAT purposes.

The transmission must be made exclusively electronically to the customs authority via the EDI Telematic Customs Service (Electronic Data Interchange) or in turn to the Revenue Agency by electronic transmission.

June 29, 2023

By the middle of the month, withholding taxpayers, CAF and qualified professionals must send the 730 models submitted by taxpayers from June 1 to June 20 to the tax authority and provide the taxpayer with a copy of the tax return and the liquidation statement.

Tax deadlines June 30, 2023

As usual, the last day of June coincides with the deadline for paying the taxes resulting from the tax return: balance and first advance payment of IRPEF, IRES, IRAP, dry coupon and replacement taxes. No payments are due for taxes that result from the tax return and do not exceed the amount of 12 euros.

As usual, the first advance payment of income tax can be deferred and paid by the July 31 deadline, albeit with a 0.40 percent increase.

The balance and the first advance payment of income tax and social security contributions in excess of the minimum amount can also be paid in installments, a maximum of six installments to be paid by the month of November, with terms calibrated on the basis of possession or non-possession the sales tax identification number.

Payment is made in a single solution or in six installments, with terms adjusted according to possession or non-possession of the VAT number.

• For IRPEF taxpayers, installments expire on the last day of the month (the last being November 30), with the July installment being payable until August 22 (taking into account the summer break).
• VAT registration numbers after the first installment of June 30 must make subsequent payments within the following deadlines: July 18, August 22, September 16, October 17, November 16.

Deadlines for IRPEF subjects:

• June 30th
• July 31st
• August 31st
• October 2nd
• October 31st
• 30th of November

Deadlines for sales tax identification numbers:

• June 30th
• 17th July
• August 21st
• September 18th
• October, 16th
• November 16th

Taxpayers have until June 30 to submit an application the exemption from the RAI license fee for not owning the TV in relation to the second half of the year (in the case of late submission of the annual statement, probably in January), complete and send electronically the substitute declaration regarding the television subscription fee for private use (in the reserved area of ​​the Revenue website).