To give an idea of the fiscal deadlines that await us in November, the metaphor of the gridlock is too weak. The image of a queue on the Salerno-Reggio Calabria at noon on August 221th perhaps makes it better. The fulfilments to which Italian taxpayers are called this month reach 17 between payments, communications and declarations in various capacities regarding VAT, Irpef, Irap, Ires, dry coupon and more. The most important date to remember is undoubtedly November XNUMX, the deadline for the monthly payments of withholding taxes, for the Unico installments and for the periodic VAT. But the calendar is more complex. Here is a scheme:
10 November
- Stamp duty: credit institutions, SIMs, other financial intermediaries, trust companies must virtually pay the stamp duty relating to cashier's checks outstanding at the end of the third quarter of 2014.
- Double deadline for Caf and licensed professionals: delivery to employees and pensioners of the supplementary 730 model and the supplementary 730/3 model liquidation statement; electronic transmission to the Revenue Agency of the data contained in the supplementary declarations 730/2014 and the related supplementary 730-4 models.
14 November
– Deadline for the communication of capital losses on equity investments for an amount exceeding 50 thousand euros deriving from transactions involving shares or other securities traded. The deadline concerns Ires entities (stock companies, SpA, Srl, Cooperatives, Sapa, public and private entities other than companies, credit institutions, SIMs and other financial intermediaries, trust companies and entities that carry out commercial and non-commercial activities).
17 November
- Personal income tax: payment by way of balance for 2013 and/or first advance for 2014, plus related surtaxes.
- VAT: payments relating to the third quarter, the previous month or as a balance for 2013.
- IRAP: installment by way of balance for the year 2013 and first payment for the year 2014.
- Dry coupon: substitute tax in the form of the balance for 2013 and the first advance for 2014.
- IRES: payments by way of balance for the year 2013 and first advance for the year 2014.
– Tax substitutes: payment of withholding taxes performed in the previous month.
– Payments substitute taxes.
– VAT payers with monthly/quarterly payment obligation: presentation of the communication of the data contained in the intent statements receipts for which the transactions carried out without application of the tax are included in the settlement with expiry on November 16th.
- Repentance: last day for the regularization of tax and withholding payments not made (or made insufficiently) by 16 October 2014, with the increase of legal interest and the fine reduced to 3%.
- Accounting requirements relating to the registration of deferred invoices, of the operations for which the receipt or tax receipt is issued.
– Holders of pensions not exceeding 18 thousand euros per year: deadline for asking your pension institution to pay the Rai license fee from 2015 through withholding on pension installments.
25 November
– Intrastat: deadline for intra-community operators with a monthly obligation, who must present summary lists (Intrastat) of intra-community sales and/or purchases of goods, as well as intra-community services performed in the previous month.
AND IN DECEMBER?
After this nightmare November, taxpayers will not be given even 24 hours of break. The first of Decemberin fact, advance tax advances for 2014 will expire, such as IRES from 101,5% up to 130% for banks and insurance companies or 100% Irpef. The December 16 it will be the turn of the balance of Imu and Tasi. the 27 instead it will be up to the payment of the VAT advance, while on 29 and 18 December the deadlines for late submissions of the Unico and 770 models respectively will expire. Without forgetting the last installment Tari in the Municipalities that provide for it.
Between now and the end of the year, in all, there were over 400 obligations. The most affected, as always, are the holders of VAT numbers, with 119 deadlines for entrepreneurs, artisans and traders and 117 for professionals. Joint-stock companies follow with 100, while employees and pensioners close the podium with 51 fulfilments. All this, remember, within two months.
