There are many tax deadlines in 2015 and those of August and September have made many taxpayers dizzy. In October, fortunately, the calendar of the Revenue Agency and INPS is less busy with obligations, but there are still some dates to remember regarding the registration tax on lease contracts, contributions for domestic workers , the payments of VAT, personal income tax, the advance payment of the agricultural Imu and communications to the tax registry. Here is an outline of the main tax appointments to mark on your agenda:
– FISCAL DEADLINES 1st OCTOBER 2015: REGISTRATION TAX
What? – Payment of registration tax on lease contracts.
Who? – Contracting parties of lease and rental contracts stipulated on 1 September 2015 or tacitly renewed with effect from 1 September 2015 without opting for the "dry coupon" regime.
As? – Model "F24 payments with identification elements" (F24 ELIDE) electronically for VAT number holders, or at Banks, Postal Agencies, Collection Agents for non VAT number holders.
– FISCAL DEADLINES 1st OCTOBER 2015: INPS CONTRIBUTIONS FOR HOUSEKEEPERS AND CARERS
What? – Payment of INPS contributions for domestic workers for the third quarter of 2015 (July-September).
Who? – The employer who has signed a contract with a domestic collaborator.
As? – Online on the website www.inps.it in the Online Services section, with payment by credit card; Contact Center toll-free number 803.164, with payment by credit card; "Friendly Networks" circuit; MAV bulletin (By Notice).
– TAX DEADLINES 16 OCTOBER 2015: VAT, IRPEF AND IRAP
IVA
There are more than one deadlines and categories of taxpayers involved. Let's see them.
What? – VAT payment pertaining to September 2015.
Who? – VAT payers who pay the tax on a monthly basis.
As? – By means of the F24 form, indicating the tax code 6009 in the Treasury section.
What? – VAT payment of the eighth installment relating to the 2014 tax period, with a monthly increase of 0,33% for interest.
Who? – VAT payers who have submitted the annual return and repaid the debt.
As? – By electronic F24 form with tax codes 6099 (VAT payment on the basis of the annual return) and 1668 (Interest for deferred payment of state taxes).
PIT
What? – Payment of the Irpef advance on income from self-employment and employment (and similar) paid in the previous month.
Who? – The withholding agents.
As? – Model F24 with telematic methods for VAT number holders. Form F24 at Banks, Postal Agencies, Collection Agents or electronically, for non-VAT holders
IRAP
What? – Payment of the fifth installment of IRAP resulting from the annual returns, as the balance for 2014 and the first advance for 2015, with application of interest at 1,32%.
Who? – VAT holders not involved in sector studies.
As? – F24 model with telematics modes.
– TAX DEADLINES 26 OCTOBER 2015: 730 SUPPLEMENTARY AND INTRASTAT
730 SUPPLEMENTARY
What? – Presentation of the supplementary 730 model in case of omissions in the June tax return.
Who? – Employees, retirees, individuals who do not have a VAT number, holders of co.co.co contracts and occasional workers.
As? – Direct delivery to a Caf or a qualified professional, even in the case of assistance provided by the withholding agent for the June return.
INTRASTAT
What? – Presentation of the summary lists (Intrastat) of the intra-community sales and/or purchases of goods as well as the provision of intra-community services carried out in the previous month or for the third quarter of 2015.
Who? – Intra-community operators with a monthly or quarterly obligation.
As? – Electronically to the Customs Agency through the EDI (Electronic Data Interchange) Customs Telematic Service or to the Revenue Agency again by electronic transmission.
– TAX DEADLINES OF 30 OCTOBER 2015: ADVANCE PAYMENT IMU AND COMMUNICATIONS TO THE TAX REGISTER
IMU AGRICULTURAL LAND
What? – Imu advance on agricultural land.
Who? – All landowners, including those in lowland or partially mountainous areas.
As? – Postal bulletin or F24 model
COMMUNICATIONS TO THE TAX REGISTER
What? – Communication to the Tax Registry of the data of natural persons who are partners or family members of the entrepreneur who granted the company, in 2014, loans or capitalisations for a total amount equal to or greater than 3.600 euros.
Who? – Subjects who carry out business activities, both individually and collectively.
As? – Electronically, directly or through authorized intermediaries, using the Entratel or Fisconline telematic service.
What? – Communication to the Tax Registry of the data of the shareholders (including natural persons who directly or indirectly hold shareholdings in the grantor company) and family members of the entrepreneur who have received the company's assets for use, if there is a difference between the relative annual fee the enjoyment of the asset and the market value of the right of enjoyment, with reference to the year 2014. The Communication must be made for the assets granted for enjoyment by the company to the shareholders or family members of the latter, or to the shareholders or family members of other company belonging to the same group.
Who? – Individuals who carry out business activities, both individually and collectively. Or, alternatively, the grantor company, partner or family member of the entrepreneur.
As? – By telematic means, directly or through authorized intermediaries, using the Entratel or Fisconline telematic service.
