March 1, 2023 8:00 am
New month, new tax deadlines for taxpayers, individuals and businesses. Here are the dates for the month of March 2023.
March 3, 2023
Rental agreements – tax register: Leaseholders must pay registration tax for new or tacitly renewed contracts from February 1, 2023. In the case of electronic registration, payment is made at the same time as registration. The phasing out does not affect residential leases for which the “dry coupon” regime has been elected. The payment must be made using the “F24 Payments with Identification Elements” (F24 Elide) form.
March 16, 2023
- Entertainment activities: Subjects engaged in entertainment activities must pay tax on continuously exercised activities in February. According to the F24 model, payment must be made electronically, directly or through an intermediary
- Notices from the tax register: last useful day for sending certain types of communications to the Tax Registry, exclusively electronically, directly or through authorized intermediaries, using the Fisconline telematic service or Come in and using the control and file preparation software products provided free of charge by the Revenue Agency.
- VAT payer: VAT payers will have to pay, in a single solution or as a first installment, the VAT for 2022 resulting from the annual return without applying the rate increase. According to the F24 model, payment must be made electronically, directly or through an intermediary.
- Utilities: Persons paying pension income of €18,000 or less per year, including public and central government bodies, are liable to pay the tax rate due in the year-end adjustment for total amounts over €100.
- Short locations: Residents who carry out real estate brokerage activities and those who manage telematic portals by putting people looking for a property in contact with people who have real estate units for rent must pay the 21% withholding tax on the rents collected or paid or Payments will be collected the month of February in relation to short-term leases.
- Substitute: Those subject to withholding tax must arrange for the direct or postal delivery of the individual certificate (Cu 2023) containing the tax and social security data in relation to the employee certificate, equality and tax assistance and self-employment certificate, commissions and other income paid in 2022, as well as the certificate of profits paid and other equivalent income and the withholding taxes and substitute taxes applied in 2022 (cupe 2023).
- Split Payments: public bodies and corporations and central government administrations obliged to pay uniform taxes and duties, as well as public administrations authorized to open a current account with a bank that has an agreement with the Revenue Agency or with the Italian Post Office, Persons who are not subject to VAT must pay the VAT due electronically after partial payments with the F24Ep (tax code 620E) and with the “normal” F24 (tax code 6040).
- Tobin tax: Banks, trust companies, investment firms qualified to perform professional activities with users of investment services and activities, and other parties however designated, intervening in the execution of financial transactions, including non-resident intermediaries and notaries , who are involved in the drawing up or certification of documents relating to the same transactions, must have the “Tobin tax” in connection with the February ownership transfers of shares and other equity instruments and securities representing the aforesaid instruments.
TV Fee Notices: Electricity companies must provide the Revenue Agency with the detailed data related to the television license calculated, credited, confiscated and paid in the month of February…
- Leases: Owners of leases and leases will have to pay registration tax on new or tacitly renewed contracts from March 1st. In the case of electronic registration, payment is made in relation to the registration. The phasing out does not affect residential leases for which the “dry coupon” regime has been elected.
Payment must be made using the “F24 Payments with identification elements“ (F24 Elis).
- Insurance companies: Insurance companies, including foreign companies, operating in Italy under the freedom to provide services and who do not use a tax representative, must pay the tax on the premiums and accessories collected during the month Februaryand any adjustments to tax made on awards and accessories made in the month of January.
- Intra-community sales tax: Non-professionals and exempt farmers must declare and pay VAT on February-registered intra-Community purchases using form F24 electronically, directly or through an intermediary, using tax code 6043.