Also July 2023 looks like a month full of tax deadlines, before the so-called "weekday" period of the tax authorities. In addition to the periodic VAT obligations, the payment of Irpef and income taxes is added to the INPS contributions. Without forgetting the terms concerning the Rai license fee for some taxpayers, the deadline for the Tobin tax and the extension of the first installment of the so-called Scrapping quater. Know the calendar of the deadlines set for the month of July 2023 is essential to correctly fulfill the tax obligations. Here are the dates to be circled in red.
What are the main tax deadlines scheduled for July 2023?
Housekeepers and carers: second installment for INPS contributions
July 10 is the deadline for the payment of the second installment linked to contributions for maid, carers o baby sitter to INPS. Contributions must be paid on a quarterly basis: from 1st to 10th April for the 1st quarter; from 1st to 10th July for the 2nd quarter; from 1st to 10th October for the 3rd quarter; from 1st to 10th January of the following year for the 4th quarter.
VAT balance and Tobin Tax
From Monday 17 to Monday 24 July there will be a concentration of various tax duties and important payments for businesses and freelancers. Based on the monthly schedule of the Tax Office, it starts on the 17th (given that July 16th falls on a Sunday): on that day the end of the VAT balance 2022 for those who have chosen to pay the contributions and the payment by installments VAT settlement of the month of June 2023. Then there is the payment of INPS contributions for employees and the self-employed and the deadline for i withholding agents who will have to pay the substitute tax of the Irpef and the regional and municipal surtaxes on the compensation of the income from employment.
Finally, July 17 also expires the deadline for the monthly payment of the financial transaction tax, also known as Tobin Tax, to be carried out with F24 in telematic mode.
Isa extension and Intrastat model
July 20 is the deadline for the balance payment and down payment 2023 of income taxes. This is an extension of the deadline which expired on June 30th. On June 14, the Ministry of Economy and Finance (MEF) prepared the extension of the deadline for the subjects Isa and taxpayers who apply the flat-rate scheme. There is therefore until 20 July 2023 for payments without any increase, while until 31 July 2023, with a 0,40% increase.
Finally, on 24 July, a deadline will concern professionals and Cafs, who will have to report to the Revenue Agency by that day the 730 models drawn up, the liquidation prospectuses and the balance of the declarations.
While the submission of the summary lists is due on 25 July 2023 Intrastat monthly and quarterly reports of intra-community sales and purchases relating to the previous month/quarter. Intra-community operators with monthly and quarterly obligations are concerned.
From the Rai license fee to the Cigo: the latest tax deadlines of July 2023
On the last day of the month, there are several deadlines. The biggest and most important is the payment of 2023 Irpef on 2022 income. By 31 July this day, Cafs and authorized professionals must send the forms relating to 8, 5 and 2 per thousand of Irpef.
Surely one of the main innovations to be marked in red concerns the extension of the deadline of 31 July (currently set at 31 October 2023) as regards the payment of the first payment of the so-called Scrapping quater.
Then there is the deadline for Rai license fee for those who have not had the fee charged on their home utility bills. The taxpayer can opt for a lump sum payment (by 31 January), in quarterly installments (of €23,93 each) or half-yearly (of €45,94 each). By exercising the last two options the third o second instalment must be paid (using the F24 form) by 31 July 2023. Also by the end of July, subjects who are among the beneficiaries of theexemption from the payment of the tax (over 75 years with an income not exceeding 8.000 euros) they have until 31 July to send the application. In this case the exemption will be provided exclusively for the second semester of the current year.
Finally, the deadlines for submitting the statements to INPS also expire Cigo questions (Cassa Integrazione Guadagni Ordinaria) for objectively non-avoidable events that occurred in the previous month.
