From monthly to quarterly VAT, from the Rai license fee to the supplementary 730 model, passing through requests for new Equitalia installments. The November fiscal calendar is full of appointments and the most significant date is probably the 30th, the last day to adhere to the voluntary disclosure and to pay the second or only installment of Irpef, Irap and Ires. But let's start from the beginning and see which are the most important deadlines to mark on the agenda:
TAX DEADLINES 2 NOVEMBER 2015
– QUARTERLY VAT REFUNDS: SUBMISSION OF VAT TR
What? Presentation of the refund request or use of the quarterly VAT credit in compensation (VAT TR form).
Who? VAT taxpayers for whom the legal prerequisites exist to request refunds during the year (or who have achieved a deductible tax surplus of more than 2.582,28 euros in the first, second or third quarter of the reference tax period).
How? Exclusively electronically, directly or through authorized intermediaries, using the form available on the Revenue Agency website.
– RAI FEE: FOURTH INSTALLMENT
What? Payment of the fourth quarterly installment of the radio and television license fee.
Who? Radio or television subscription holders if you have chosen to defer payment.
How? At postal agencies with a special postal current account slip (made out to the Revenue Agency – Turin Office 1 SAT – TV Subscription Desk – 10121 – Turin) or at a tobacconist's.
TAX DEADLINES 10 NOVEMBER 2015
– DELIVERY OF THE SUPPLEMENTARY FORM 730
What? Delivery to the employee or pensioner of the supplementary 730 model and the liquidation statement. Communication to the withholding agent of the final result of the return. Electronic transmission to the Revenue Agency of data 730/2015 and supplementary 730-4 models.
Who? Caf and qualified professionals.
How? Direct delivery to the employee or pensioner and communication to the replacement of the final result of the declaration.
TAX DEADLINES 16 NOVEMBER 2015
– VAT
There are two deadlines and categories of taxpayers involved:
What? VAT payment pertaining to October 2015.
Who? VAT payers who pay the tax on a monthly basis.
How? By means of the F24 form, indicating the tax code 6010 in the Treasury section.
What? VAT payment for the third quarter of 2015 (July, August and September).
Who? VAT payers who pay the tax on a quarterly basis.
How? By means of the F24 form, indicating the tax code 6033 in the Treasury section.
– IRPEF
What? – Payment of withholding taxes as an advance on income from self-employment and employment (and similar) paid in the previous month.
Who? – Withholding agents.
How? – F24 model with telematic methods for VAT number holders, F24 model at Banks, postal agencies, collection agents or with telematic methods for non VAT number holders.
– REPENTANCE
What? Regularization of payments of taxes and withholdings not made (or made insufficiently) by 16 October 2015, with the increase of legal interest and the fine reduced to 3%.
Who? All taxpayers are required to pay taxes and contributions by 16 October.
How? F24 model with telematic methods for VAT number holders, F24 model at banks, postal agencies, collection agents or with telematic methods for non VAT number holders.
TAX DEADLINES 21 NOVEMBER 2015
– REQUEST FOR INSTALLMENTS TO EQUITALIA
What? Last day to send Equitalia a request for deferment of unpaid sums.
Who? Taxpayers who lapsed from the installment plan of Equitalia files between 22 October 2013 and 21 October 2015.
How? The forms are available at the counter or on the Equitalia website.
TAX DEADLINES 25 NOVEMBER 2015
– INTRASTAT
What? Presentation of 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 October.
Who? Intra-community operators with monthly obligation.
How? 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 30 NOVEMBER 2015
– IRPEF
What? Second or single advance installment for the 2015 tax period.
Who? Natural persons required to make the payments resulting from the tax returns, from those relating to IRAP and from the unified annual return (UNICO PF or model 730).
How? F24 model with telematic methods for VAT number holders, F24 model at banks, postal agencies, collection agents or with telematic methods for non VAT number holders (tax code 4034).
– IRAP
What? Second or single advance installment for the 2015 tax period.
Who? Natural persons required to make the payments resulting from the tax returns, from those relating to IRAP and from the unified annual return (UNICO PF or model 730).
How? Model F24 with telematic methods (tribute code 3813).
– IRES
What? Second or single advance installment for the 2015 tax period.
Who? Ires subjects with a tax period coinciding with the calendar year required to make the payments resulting from the tax returns, from those relating to Irap and from the unified annual return.
How? Model F24 with telematic methods (tribute code 2002).
– VOLUNTARY DISCLOSURE
What? Submission of the application for adhesion to the voluntary disclosure (the initial terms have been extended by the Government).
Who? Taxpayers who have illegally exported capital and now want to make use of the voluntary cooperation procedure.
How? Exclusively electronically, directly or through an authorized intermediary.
