Before being able to fully immerse yourself in the summer holidays, the second mid-July appears intense for taxpayers and professionals: the Revenue authorities he put a heavy bill on the table to pay, with over 100 deadlines tax to be respected before the much desired mid-August truce. After the payment jam at the beginning of the month (32 payments), caused by the June deadline falling on a Sunday, latecomers had to postpone the balance and the first tax advance to July 1st.
July 2024 deadlines: from the VAT balance to the Tari
The most critical day for taxpayers, as reported by Sun 24 Hours, is set for Tuesday July 16, well 62 tax deadlines concentrated on a single date. Among the main obligations, VAT taxpayers must pay the fifth installment of VAT relating to 2023, plus interest. In addition, those who have opted for payment in installments by June 30 must pay the second installment of taxes deriving from the annual declarations of natural persons and partnerships, with the application of interest. The balance of VAT for 2023 is also due, with the related increase. These obligations mainly concern taxpayers who have not chosen to pay the 2023 balance and the first 2024 advance payment of Irpef, dry coupons, Ivie, Ivafe and additional payments in a single solution. To these deadlines are added various payments by pension institutions, public bodies and withholding agents.
In addition to the intermediate stage of 23 July, which allows taxpayers assisted by a Caf or a qualified professional to receive the 730/2024 form with the related payment from 21 June to 15 July 2024, another important date is the 31th July, with 48 payment deadlines. This day will be particularly busy for VAT matches, called upon to pay the 2023 balance and the first 2024 advance of taxes without an increase, thanks to the government's intervention through the biennial agreement. Those who need more time can postpone to August 30, paying an increase of 0,4%. For taxpayers who choose the agreement, there is time until October to decide whether to accept the agreement with the tax authorities and pay the advance payment in November.
Furthermore, July 31st also represents the deadline for paying the fifth installment of the scrapping quat, with a maximum tolerance of 5 days which therefore extends to August. Finally, July is also the month of deadline of Tari in many Italian municipalities, in addition to the payment of the second installment of contributions for domestic workers and carers.
Despite the complexity and importance of tax obligations, taxpayers and professionals can now look forward to the summer break with hope, when the frenzy of payments will be just a "savory" memory.
