The summer truce granted by the taxman is about to end. From Monday 20 August the obligation to pay / fulfill will resume and thousands of taxpayers will have little time to comply. By the end of the month, in fact, the tax calendar drawn up by the Revenue Agency provides well 229 deadlines.
Of these, 192 concern taxes that taxpayers must pay by August 20th. This is the last day to pay Irpef, Ires, Irap and income taxes (dry coupon, INPS contributions).
The 20 August deadline affects both taxpayers with a VAT number who must pay the second installment and those who – with or without a VAT number – have chosen to postpone the payment of the first installment (expired on 2 July) by accepting an increase in the 0,4%. Only taxpayers without a VAT number are required to pay the second installment by August 31th.
The deadline of August 20th it also concerns withholding agents in relation to the periodic VAT, INPS and Irpef obligations.
Also by 20 August, real estate intermediaries and platforms that manage telematic portals must send the data on short-term rentals. In particular, they will have to communicate to the Agency the contracts entered into by natural persons who do not have business income, relating to a property for residential use, with a duration not exceeding 30 days and concluded by the intermediary between 1 June and 31 December 2017.
Finally, by 20 August VAT subjects are required to issue and register deferred invoices for goods delivered or shipped in the previous month and resulting from the transport document or other document capable of "identifying" the parties.
By the August 27th on the other hand (since the 25th falls on a Saturday) intra-community operators with a monthly obligation will have to send the Intrastat lists.
