After the summer truce, in September the calendar of tax deadlines is once again filled with appointments for Italian taxpayers. This time, however, the return from vacation is surprisingly soft: as emerges from schedule published on the website of the Revenue Agency, the first box to mark on the calendar is even beyond the middle of the month.
DEADLINES OF 17 SEPTEMBER
By Monday 17 September, small and medium-sized enterprises and freelancers are required to pay the INPS, Irpef and VAT contributions, as they do every month.
The same date also coincides with the last day for the payment of income taxes for VAT numbers (depending on the type of payment chosen, the second, third or fourth installment will have to be paid).
Finally, the deadline of 25 September also applies to VAT numbers that must notify the tax authorities of VAT payments relating to the second quarter of 2018. There was confusion around this provision: according to an article of the 2018 Budget Law, the deadline would have been extended to 30 September, but the Revenue Agency refers to 17 September on its website and VAT holders will have to abide by this date.
DEADLINE OF SEPTEMBER 19
The September 19 deadline concerns only active repentance. By this date, in fact, it will be necessary to pay unpaid taxes and withholdings by 20 August 2018, with an increase in legal interest and the fine reduced to one tenth of the minimum (short-term amendment).
DEADLINES OF 25 SEPTEMBER
The second date to keep in mind is Tuesday 25 September: within this period intra-community operators will have to comply with the obligation to send Intrastat lists in relation to goods or services transferred to EU subjects between 31 and XNUMX August .
On the same day, the deadline within which agricultural entrepreneurs must communicate the salaries paid last month to collaborators expires.
DEADLINES OF 30 SEPTEMBER
The expiry date for the spending meter is also set by 30 September, but it is a Sunday, so the deadline is postponed to XNUMX October.
