Scadenze fiscali Ottobre 2018

October 16 – Tuesday

DIRECT TAXES – Withholding taxes on prizes and winnings from lotteries, skill shows and similar activities

Activities –  Payment of withholding taxes on winnings and prizes awarded during the month of August and relating to lotteries, tombola, charity raffles, radio and television skill games and/or other events and other similar situations.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, specifying the following tax codes:

• 1046 – Withholdings on prizes from lotteries, tombola, raffles or charity stalls;
• 1047 – Withholdings on games of skill in radio and television shows and other events;
• 1048 – Withholdings on other winnings and prizes.

October 16 – Tuesday

DIRECT TAXES – Withholding taxes on income from employment, self-employment, and commissions

Activities –  Payment of withholding taxes, applied in the month of September, on income deriving from:

1. compensation for work performed as an employee and work similar to employment;
2. compensation for self-employed work paid to professionals, artists, inventors and occasional self-employed workers;
3. commissions relating to commission, agency, brokerage, commercial representation and business procurement relationships;
4. compensation for self-employed work, even if not habitual, resulting from the assumption of obligations to do, not to do or to permit which fall within the category of miscellaneous income;
5. fees for services relating to contracts for the procurement of works and services, even if provided to third parties or in the interest of third parties, performed in the course of business towards condominiums.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, indicating the following tax codes:

• 1001 – Withholdings on salaries, pensions, travel expenses, additional monthly payments and related adjustments;
• 1012 – Withholdings on severance pay;
• 1040 – Withholdings on self-employed income, compensation for the exercise of arts and professions;
• 1040 – Withholdings on commissions for commission, agency, brokerage and representation relationships;
• 1019 – 4% withholding tax applied by the condominium as a withholding agent as an advance payment of the IRPEF due by the recipient;
• 1020 – 4% withholding tax applied upon payment by the condominium as a withholding agent as an advance payment of the IRES tax owed by the recipient.

Penalties  –  In the event of omitted, delayed, or insufficient direct payment of withholding taxes, an administrative penalty of 30% of the unpaid amounts applies.

Withholding taxes must be paid by condominium owners through bank or postal accounts in their names, or through other methods that allow the Tax Authority to carry out effective controls. Failure to comply with this rule will result in an administrative fine ranging from €250 to €2,000.

Voluntary disclosure  –  It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Withholdings on severance pay

Activities –  Payment of withholding taxes on severance pay (TFR – severance pay).

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, specifying tax code 1012 – Withholdings on severance pay and capital benefits subject to separate taxation.

Penalties  –  In the event of omitted, delayed, or insufficient direct payment of withholding taxes, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Withholding taxes on interest and capital gains

Activities –  Payment of withholding taxes on interest and various capital gains, other than dividends, paid and/or accrued during the month of September.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, specifying the tax code:

• 1024 – Withholdings on income indicated on bills of exchange;
• 1025 – Withholding taxes on bonds and similar securities;
• 1029 – Withholding taxes on interest and capital gains due by non-residents;
• 1030 – Withholdings on capital income other than dividends;
• 1031 – Withholding taxes on capital income referred to in code 1030 and interests not constituting capital income to non-resident subjects;
• 1032 – Withholding taxes on proceeds from forward sales of bonds and similar securities;
• 1043 – Income subject to withholding tax paid by foreign organizations of resident companies;
• 1058 – Withholding taxes on capital gains from forward sales of foreign currencies.

Penalties  –  In the event of omitted, delayed, or insufficient direct payment of withholding taxes, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Withholdings on dividends and profits

Activities –  Payment of withholding taxes on amounts paid during the calendar quarter July-August-September relating to:

• dividends from foreign shares paid to private individuals, real estate funds, and IRES-exempt entities;
• dividends and similar from resident companies on non-qualified shareholdings paid to subjects exempt from IRES;
• dividends and similar distributed by resident companies for non-qualified shareholdings paid to private individuals or mutual investment funds;
• dividends paid to non-residents in relation to shareholdings not inherent to permanent establishments in the territory of the State.

Obliged entities –  Tax withholding agents (corporations and commercial entities, credit institutions and other resident intermediaries for foreign dividends).

Method –  Payment must be made exclusively electronically, using the F24 form, and specifying the appropriate tax codes, namely:

• 1035 – dividends and similar distributed by resident companies on non-qualified shareholdings paid to private individuals or mutual investment funds;
• 1035 – dividends and similar from resident companies on non-qualified shareholdings paid to subjects exempt from IRES;
• 1035 – dividends from foreign shares paid to private individuals, real estate funds, and entities exempt from IRES;
• 1036 – dividends paid to non-residents in relation to shareholdings not related to permanent establishments in the territory of the State.

October 16 – Tuesday

DIRECT TAXES – Withholding taxes on income from life insurance policy redemptions

Activities –  Payment of withholding taxes on capital gains paid and/or accrued during the month of September and resulting from redemptions and/or expirations of life insurance policies taken out by December 31, 2000, taking into account that the death event must be considered excluded.

Obliged entities –  Insurance companies.

Method –  Payment using the F24 form, specifying tax code 1680 – Withholdings applied to capital paid in connection with life insurance policies.

Penalties  –  In the event of omitted, delayed, or insufficient direct payment of withholding taxes, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Withholdings on third-party seizures

Activity –  Payment of withholding taxes on third-party garnishments for the previous month, which were made as an advance payment of the personal income tax owed by the pledgee, on sums liquidated following specific procedures.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, specifying tax code 1049 – Withholding tax applied as an advance payment on IRPEF due by the pledgee.

Penalties  –  In the event of omitted, delayed, or insufficient direct payment of withholding taxes, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Withholding tax on short-term rentals for intermediaries and online portals

Activities –  Payment of withholding taxes, amounting to 21%, applied in September for “short-term” rental agreements for which the real estate agent or online portal manager intervened in the payment phase.

“Short-term rentals” are rental agreements lasting no more than 30 days, entered into by individuals outside of their business activities, either directly or through intermediaries, including online ones, including those that include the provision of linens and cleaning of the premises.
The withholding tax, to be paid by the 16th of the month following the month in which it is incurred, is applied as a tax if the flat-rate tax regime is chosen, or as an advance payment if the beneficiary does not choose to apply the flat-rate tax regime when filing their tax return.

Required entities –  Real estate brokers, including those managing online portals, if they are involved in the payment or collection of short-term rental fees.

Method –  Payment using the F24 form, specifying the tax code 1919 – Withholding tax applied upon payment to the beneficiary of rents or fees relating to short-term rental contracts – Article 4, paragraph 5 , Legislative Decree 24 April 2017, no. 50.

The withholding tax must be calculated on the gross rent or consideration indicated in the short-term rental agreement; any penalties, deposits, or security deposits (these are sums of money different from and in addition to the consideration) are not subject to withholding.
When completing the F24 form, in addition to the tax code, the month/year to which the withholding refers must also be indicated.

Penalties  –  In the event of omitted, delayed, or insufficient direct payment of withholding taxes, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  –  It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Withholdings on compensation for expropriation of employment

Activities –  Payment of withholding taxes on expropriation and/or occupation compensation paid during the month of September.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, specifying tax code 1052 – Compensation for expropriation of employment.

Penalties  –  In the event of omitted, delayed, or insufficient direct payment of withholding taxes, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  –  It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Withholdings on contributions paid to businesses

Activities –  Payment of withholding taxes on contributions paid to businesses during the month of September by Regions, Provinces and/or Municipalities, as well as by other public bodies.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, specifying tax code 1045 – Withholdings on contributions paid by regions, provinces, municipalities, and other public bodies.

Penalties  –  In the event of omitted, delayed, or insufficient direct payment of withholding taxes, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Payment of withholding taxes on outstanding emoluments

Activities –  Payment of withholding taxes on outstanding emoluments made during the month of September.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, specifying tax code 1002 – Withholdings on arrears of emoluments.

Penalties  –  In the event of omitted, delayed, or insufficient direct payment of withholding taxes, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Withholdings on renovation transfers

Activities –  Payment of withholding taxes applied during the month of September on bank transfers made by taxpayers who intend to benefit from deductible expenses or for which a tax deduction is due.

Obliged entities –  Italian banks and post offices.

Method –  Payment using the F24 form, specifying tax code 1039 – Withholding tax applied by banks or Poste Italiane SpA upon crediting payments relating to bank transfers made to benefit from deductible charges and tax deductions.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Regional Irpef Surcharge

Activity –  Payment of the installment or portion of the regional IRPEF surcharge withheld from employees and pensioners on their September earnings.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, specifying tax code 3802 – Regional Irpef surcharge – tax substitutes.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Municipal Irpef Surcharge – Installment Payment

Activity –  Payment of the installment or portion of the municipal IRPEF surcharge withheld from employees and pensioners on their September earnings.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, specifying tax code 3848 – Municipal Irpef surcharge withheld by tax substitutes – Balance.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Stock Option Surcharge

Activity –  Payment of the additional tax on compensation paid as bonuses and stock options by the withholding agent during the month of September.

Obliged entities –  Tax withholding agents.

Method –  Payment with the F24 form using the following tax codes:

• 1001 – Withholdings on salaries, pensions, travel expenses, additional monthly payments and related adjustments;
• 1601- Wages, pensions, travel expenses, additional monthly payments and related adjustment for facilities in Sicily;
• 1901 – Wages, pensions, travel expenses, additional monthly payments and adjustments for facilities in Sardinia;
• 1920 – Wages, pensions, travel expenses, additional monthly payments and related adjustment for facilities in the Aosta Valley;
• 1301 – Wages, pensions, travel expenses, additional monthly payments and adjustments for Sicily, Sardinia, and the Aosta Valley, facilities outside the region.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Substitute tax on capital gains under managed savings regimes

Activity –  Payment of the substitute tax applied to the amount of capital gains from onerous sales of shares by intermediaries resulting from the application of the managed savings regime during the month of August (second month prior to the current one).

Obliged entities –  Banks, investment firms, asset management companies, trust companies, and other authorized intermediaries.

Method –  Payment using the F24 form, specifying tax code 1102 – Substitute tax on capital gains from the sale of shareholdings by intermediaries for consideration.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

DIRECT TAXES – Substitute tax on the result accrued under the managed savings regime

Activity –  Payment of the substitute tax applied on the accrued results of asset management under the managed savings regime in the event of revocation occurring during the month of August (the second month prior to the current one).

Obliged entities –  Banks, investment firms, and trust companies.

Method –  Payment using the F24 form, specifying the tax code “1103 – Substitute tax on results from asset management”.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Substitute tax on performance bonuses

Activities –  Payment of the substitute personal income tax and additional regional and municipal taxes on additional compensation of employment income in relation to the sums paid to workers during the month of September in relation to performance bonuses.

Obliged entities –  Tax withholding agents.

Method –  Payment using the F24 form, using the following tax codes:

• 1053 – Substitute tax on IRPEF and municipal and regional surtaxes on additional compensation of employee income;
• 1305 – Substitute tax on personal income tax and municipal and regional surtaxes on additional compensation for employment income, paid in Sicily, Sardinia and Valle d’Aosta and accrued outside the aforementioned regions;
• 1904 – Substitute tax on personal income tax and municipal and regional surtaxes on additional compensation for employee income accrued in Sardinia and paid outside the region;
• 1604 – Substitute tax on IRPEF and municipal and regional surtaxes on additional compensation for employment income accrued in Sicily and paid outside the region;
• 1905 – Substitute tax on personal income tax (IRPEF) and municipal and regional surtaxes on additional compensation for employee income accrued in the Aosta Valley and paid outside the region.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Tobin tax – Payment

Activity –  Payment of the financial transaction tax (so-called “Tobin tax”) relating to transactions carried out during the previous month.

Obliged entities –  Banks, trust companies, and investment firms authorized to conduct business with the public, as well as other entities involved in the execution of transactions, including non-resident intermediaries.

Method –  Payment using the F24 form using the following tax codes:

• 4058: Tax on transactions in shares and other participating instruments (art. 1, paragraph 491, law no. 228/2012);
• 4059: Tax on transactions relating to equity derivatives (art. 1, paragraph 492, law no. 228/2012);
• 4060: Tax on high-frequency trading of shares and participating instruments (Article 1, paragraph 495, Law No. 228/2012).

To correctly indicate on the F24 form the tax representative responsible for payment on behalf of intermediaries and other non-residents, wherever located, without a permanent establishment in Italy, the identification code “72” called “tax representative” has been established.
Non-residents required to pay the tax, who do not have a current account at a bank or post office in Italy and who cannot make the payment using the F24 form, must make the payment by bank transfer in “EURO” to the State Budget under Section 8 – Chapter 1211.
Non-residents required to pay the tax and exempt from filing the return must indicate their personal details in place of their tax code, if they do not have one. IBAN codes are published on the website of the General Accounting Office of the State – Ministry of Economy and Finance  www.rgs.mef.gov.it .

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Income Tax Return – ENC Income Form – Payment

Activities –  Payment, relating to taxes (IRES and IRAP) as 2017 balance and 2018 first advance payment:

• of the fifth installment, with interest equal to 1.15%, for those who made the first installment payment by July 2;
• of the fourth installment, with interest equal to 0.66%, for those who made the payment of the first installment by August 20th with an increase of 0.40%.

Those who chose to pay in installments with a 0.4% surcharge can opt to restructure their payment plan into four installments instead of five, thus avoiding the second installment due on August 20th ( Prime Ministerial Decree of August 10, 2018 ).
In this case, the third installment must be paid, with a 0.40% surcharge, with interest at 0.62%.

Required entities –  Non-commercial and equivalent entities, VAT holders.

Method –  Payment must be made using the F24 form using the following tax codes:

• 2003-Ires-balance;
• 2001-Ires advance payment – first installment;
• 3800 – Regional tax on productive activities – balance;
• 3812-IRAP advance payment – first installment.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  –  It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – SP Income Tax Form – Installment Payment

Activities –  Payment of taxes (IRPEF and IRAP) as the 2017 balance and the 2018 first advance payment:

• of the fifth installment, with interest equal to 1.15%, for those who made the first installment payment by July 2;
• of the fourth installment, with interest equal to 0.66%, for those who made the payment of the first installment by August 20th with an increase of 0.40%.

Those who chose to pay in installments with a 0.4% surcharge can opt to restructure their payment plan into four installments instead of five, thus avoiding the second installment due on August 20th ( Prime Ministerial Decree of August 10, 2018 ).
In this case, the third installment must be paid, with a 0.40% surcharge, with interest at 0.62%.

Required entities –  Partnerships and similar entities, VAT holders, required to file the 2018 Income Tax Return form.

Method –  Payment must be made using the F24 form using the following tax codes:

• 4001-Irpef-balance;
• 4033-Irpef-advance payment-first installment;
• 3800 – Regional tax on productive activities – balance;
• 3812-Irap advance payment – first installment;
• 3801 – Regional surcharge on personal income tax;
• 3843 – Municipal Irpef surcharge – self-assessment – ​​advance payment;
• 3844-Municipal IRPEF surcharge – self-assessment – ​​balance;
• 4200-Advance payment of taxes on income subject to separate taxation;
• 1100 – Substitute tax on capital gains for the onerous sale of qualified shareholdings;
• 1793 – Substitute tax on the advantageous tax regime for young entrepreneurs and workers in mobility – first installment advance payment
• 1795 – Substitute tax on the advantageous tax regime for young entrepreneurs and workers on temporary layoff – balance.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Income Tax Return – SC Income Form – Installment Payment

Activities –  Payment, relating to taxes (IRES and IRAP) as 2017 balance and 2018 first advance payment:

• of the fifth installment, with interest equal to 1.15%, for those who made the first installment payment by July 2;
• of the fourth installment, with interest equal to 0.66%, for those who made the payment of the first installment by August 20th with an increase of 0.40%.

Those who chose to pay in installments with a 0.4% surcharge can opt to restructure their payment plan into four installments instead of five, thus avoiding the second installment due on August 20th ( Prime Ministerial Decree of August 10, 2018 ).
In this case, the third installment must be paid, with a 0.40% surcharge, with interest at 0.62%.

Obliged entities –  IRES entities with a tax period coinciding with the calendar year.

Method –  Payment must be made using the F24 form using the following tax codes:

• 2003 – Ires – balance;
• 2001 – IRES advance payment – ​​first installment;
• 3800 – Regional tax on productive activities – balance;
• 3812 – IRAP advance payment – ​​first installment.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

DIRECT TAXES – Income Tax Return – Personal Income Form – Installment Payment

Activities –  Payment of taxes (IRPEF and IRAP) as the 2017 balance and the 2018 first advance payment:

• of the fifth installment, with interest equal to 1.15%, for those who made the first installment payment by July 2;
• of the fourth installment, with interest equal to 0.66%, for those who made the payment of the first installment by August 20th with an increase of 0.40%.

Those who chose to pay in installments with a 0.4% surcharge can opt to restructure their payment plan into four installments instead of five, thus avoiding the second installment due on August 20th ( Prime Ministerial Decree of August 10, 2018 ).
In this case, the third installment must be paid, with a 0.40% surcharge, with interest at 0.62%.

Required entities –  Individuals holding a VAT number required to submit the 2018 Personal Income Tax Form.

Method –  Payment must be made using the F24 form using the following tax codes:

• 4001-Irpef-balance;
• 4033-Irpef-advance payment-first installment;
• 3800 – Regional tax on productive activities – balance;
• 3812-Irap advance payment – first installment;
• 3801 – Regional surcharge on personal income tax;
• 3843 – Municipal Irpef surcharge – self-assessment – ​​advance payment;
• 3844-Municipal IRPEF surcharge – self-assessment – ​​balance;
• 4200-Advance payment of taxes on income subject to separate taxation;
• 1100 – Substitute tax on capital gains for the onerous sale of qualified shareholdings;
• 1793 – Substitute tax on the advantageous tax regime for young entrepreneurs and workers in mobility – first installment advance payment;
• 1795 – Substitute tax on the advantageous tax regime for young entrepreneurs and workers on temporary layoff – balance.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

VAT – Annual VAT Return – Payment of Instalments

Activity –  Payment of the eighth installment, plus interest for deferred payment, of VAT for the 2017 tax year as reported in the annual return.

Obliged entities –  VAT subjects carrying out business, artistic, or professional activities.

Method –  Payment using the F24 form, specifying the tax codes:

• 6099 – VAT payment based on the annual declaration;
• 1668 – Deferred payment interest.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

VAT – Periodic VAT settlement – Monthly taxpayers

Activities –  Settlement and payment of VAT credit to the Treasury for the month of September.

Obliged entities –  VAT payers carrying out business, art, or professional activities on a monthly basis.

Method –  Payment using the F24 form, specifying the tax code 6009 – September monthly VAT payment.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

MISCELLANEOUS TAXES AND CHARGES – Entertainment Tax

Activities –  Payment of the tax on entertainment related to initiatives carried out on an ongoing basis during the month of August by entities engaged in entertainment or other similar activities.

Obliged entities –  Entities carrying out entertainment activities.

Method –  Payment using the F24 form, specifying the tax code 6728 – Entertainment Tax.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 16 – Tuesday

EXCISE DUTIES – Excise duties

Activities –  Liquidation and payment of excise duties on products released for consumption during the month of September.

Obliged parties –  The parties obliged to pay excise duties are:

• the owner of the tax warehouse from which the release for consumption takes place and, jointly and severally, the persons who have guaranteed the payment or the person in whose regard the conditions for the tax to be due are met;
• the registered recipient who receives the excisable products under the conditions set out in art. 8  of Legislative Decree no. 504/1995;
• and, in relation to the importation of excisable products;
• the debtor of the customs debt identified on the basis of the relevant legislation and, in the case of irregular importation, jointly and severally, any other person who participated in the importation.

Method –  Payment using the F24-Excise form.

Penalties  –  In the event of omitted, delayed, or insufficient direct tax payment, an administrative penalty of 30% of the unpaid amounts applies.

Voluntary disclosure  – It is possible to regularize errors, omissions and payments by taking advantage of the voluntary disclosure.

In this case, in addition to the tax due, the reduced penalty based on the delay and interest calculated at the annual legal rate from the day the payment should have been made to the day it is actually made must be paid.

October 20 – Saturday

VAT – Participating entities in the MOSS – VAT declaration and payment

Activities –  Electronic submission of a specific declaration relating to the third quarter, in order to fulfill the obligation set forth in art. 74-quinquies, paragraph 6 , of Presidential Decree no. 633/1972.

The quarterly VAT payment must be made within the same deadline.

Obliged entities –  Entities adhering to the optional Moss regime for telecommunications, broadcasting and electronic services supplied to persons who are not VAT taxable persons (B2C) established in other Member States.

Procedure –  Registered users must access their reserved area and follow the instructions provided therein to submit their VAT return, even if they have not yet completed any transactions, by completing the appropriate online form.

The declaration must contain the VAT identification number, the reference period, the currency used and the services provided, broken down by each Member State of the consumer.

The quarterly return must include, among other things, the amount of services provided, the rates applied based on the Member State of domicile or residence of the clients, and the VAT due in each country. If no transactions have been made, the return must still be submitted with a zero balance.

The payment of the tax resulting from the declaration must be made:

1. for subjects registered under the EU Regime, by accessing their reserved area and following the instructions provided there, with debit to their postal or bank account;
2. for subjects registered under the non-EU Regime and for those who do not have a bank or postal account in Italy, by bank transfer to an account opened at the Bank of Italy, the IBAN code of which is available on the Moss Portal .

October 22 – Monday

VAT – Fiscal meters

The original expiration date was October 20th and has been postponed because it falls on a Saturday.

Activities –  Electronic submission of data relating to the third quarter of 2018.

Obliged parties –  The parties obligated to comply are the assistance and maintenance laboratories of fiscal meters.

Procedure –  Fiscal meter assistance and maintenance laboratories must proceed with the electronic transmission of fiscal meter data for the previous calendar quarter.

October 25 – Thursday

DIRECT TAXES – Form 730 – Supplementary

Activity –  Submission of the “supplemental” 730 form to the Tax Assistance Center (CAF) by those who have submitted the 730 form and realize that they have not provided certain information to be indicated in the return that does not affect the determination of the tax or that results in a refund or a reduced tax debt.

Obliged entities –  Taxpayers who have availed of tax assistance and submitted Form 730.

Method –  Direct delivery to the Tax Assistance Center (CAF).

October 25 – Thursday

MISCELLANEOUS TAXES AND DUTIES – Intrastat Lists – Monthly and Quarterly Periodicity

Activities –  Submission of summary lists (Intrastat) relating to:

• in the month of September (monthly subjects);
• in the third quarter (quarterly subjects).

Starting in 2018:
– for tax purposes, only the obligation to submit summary statements concerning the supplies of goods and services rendered to EU entities remains;
– summary statements – with reference periods starting from that date – concerning intra-Community acquisitions of goods and services received are not required. The following
must be submitted for statistical purposes only:
– summary statements relating to purchases of goods (INTRA 2bis Form) if the total quarterly value of such purchases is equal to or greater than €200,000 for at least one of the four previous quarters.
– summary statements relating to purchases of services (INTRA 2quater Form) if the total quarterly value of such purchases is equal to or greater than €100,000 for at least one of the four previous quarters.
Furthermore, for summary lists relating to the sale of goods (INTRA 1bis Model), completion is optional for entities who submit said lists on a monthly basis, who have not made intra-Community sales of goods in any of the four previous quarters for a total quarterly amount equal to or greater than 100,000 euros.

Obliged entities –  Intra-Community operators (registered with VIES) required to comply with the monthly tax return, as they have made sales/purchases of goods and services rendered/received exceeding €50,000.00 during the previous calendar quarter and/or in one of the four preceding quarters.

Method –  Transmission exclusively electronically to the Customs Agency via the EDI (Electronic Data Interchange) Telematic Customs service or to the Revenue Agency of the summary lists of intra-Community sales and/or purchases of goods, as well as intra-Community supplies of services.

October 29 – Monday

MISCELLANEOUS TAXES AND DUTIES – Single tax levy on amusement machines

The original expiration date was October 28th and has been postponed because it falls on a Sunday.

Activity –  Payment of the third instalment of the fifth accounting period (September-October), equal to 25% of the PREU due for the third accounting period (May-June).

Obliged parties –  Entertainment business operators (network concessionaire) to whom AAMS-Amministrazione Autonoma Monopoli di Stato has issued the authorisation for amusement machines and devices for legal gaming.

Method –  Payment must be made using Form F24, exclusively electronically, specifying the tax code: “5159-single tax levy and interest – 5th accounting period – on gaming machines and devices pursuant to art. 110, paragraph 6, of the TULPS ( resolution no. 239/E of 6 September 2007 )”.

The amount of the PREU is determined as 19.25% (for slot machines pursuant to  art. 110, paragraph 6, letter a)  TULPS) and 6.25% (for video lotteries pursuant to  art. 110, paragraph 6, letter a)  TULPS) of the amount of the sums wagered, from 1 September 2018 to 30 April 2019 ( art. 9, paragraph 6 , Legislative Decree no. 87/2018).

October 31 – Wednesday

COMMUNICATIONS – Periodic communication from financial intermediaries

Activities –  Deadline for reporting to the Tax Registry the data relating to entities with which financial relationships have been maintained. This communication refers to new relationships, changes, and terminations relating to the previous month.

Obliged parties –  Financial operators indicated in art. 7, paragraph 6  of Presidential Decree 605/1973.

Method –  Transmission exclusively electronically.

October 31 – Wednesday

NOTICES – Truck drivers’ bonus for diesel consumption in the third quarter

Business –  Road haulage operators can benefit from the tax credit for diesel consumption between July 1st and September 30th of the current year by submitting a specific declaration.

Obliged subjects – Hanno diritto al beneficio fiscale:

• those carrying out freight transport activities with vehicles with a maximum gross weight equal to or greater than 7.5 tonnes;
• public bodies and local public companies carrying out transport activities pursuant to Legislative Decree no. 422 of 19 November 1997 and related regional implementing laws;
• companies providing bus services under state, regional, and local jurisdiction pursuant to Law No. 1822 of 28 September 1939, Council Regulation (EEC) No. 684/92 of 16 March 1992, and subsequent amendments, and the aforementioned Legislative Decree No. 422 of 1997;
• public bodies and companies operating cableways for the public transport of people.

Method –  The application must be submitted, alternatively:

• in paper format (also using the specific software made available on the customs website; in this case, the declaration and the related data saved on a specific computer medium: CD-ROM, DVD, USB pen drive must be delivered at the same time);
• electronically (for entities already authorised to use the Telematic Customs Service – EDI; the latter is mandatory for EU hauliers).

To prepare the files relating to the declarations to be sent via the electronic service, the Agency specifies that it is possible to:

• use the software, available on the Customs website,

or

• Please refer to the “record trail” published on the Customs website in the section to independently prepare the files to be sent.

October 31 – Wednesday

DIRECT TAXES – Form 770/2018 – Submission

Activities –  Submission of the 2017 tax withholding agent return to the Revenue Agency.

Soggetti obbligati – I sostituti d’imposta per quanto attiene alle ritenute operate su dividendi, sui proventi da partecipazione, sui redditi di capitale, sulle operazioni di natura finanziaria e sulle indennità di esproprio, nonché ai versamenti effettuati, alle compensazioni operate e ai crediti d’imposta utilizzati.

Modalità – Invio telematico del modello direttamente o tramite un intermediario abilitato (professionisti, associazioni di categoria, Caf, ecc.).

Il Modello 770 è composto dal frontespizio e dai quadri SF, SG, SH, SI, SK, SL, SM, SO, SP, SQ, SS, DI, ST, SV, SX e SY.
Entro la stessa data del 31 ottobre è possibile inviare le Certificazioni Uniche (mod. CU) contenenti esclusivamente redditi esenti o non dichiarabili mediante la dichiarazione precompilata.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Modello Redditi PF e SP – Presentazione

Attività – Termine ultimo per la presentazione del modello Redditi PF e SP relativo all’anno d’imposta 2017.

Soggetti obbligati – Sono tenute all’adempimento le persone fisiche, le società semplici, in nome collettivo, in accomandita semplice ed equiparate.

Modalità – La dichiarazione, da presentare per via telematica all’Agenzia delle Entrate, può essere trasmessa secondo una delle seguenti modalità:

• direttamente dal contribuente, tramite i servizi telematici delle Entrate;
• tramite intermediari abilitati (professionisti, associazioni di categoria, CAF, altri soggetti abilitati).

È, inoltre, possibile consegnare la dichiarazione ad un ufficio locale dell’Agenzia delle entrate abilitato a fornire il servizio telematico.

Per maggiori dettagli vedi l’Approfondimento.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Modello Redditi SC – Presentazione

Attività – Termine ultimo per la presentazione del modello Redditi SC relativo all’anno d’imposta 2017 per i soggetti che hanno chiuso il periodo d’imposta il 31/12/2017.

Soggetti obbligati – Soggetti Ires con periodo d’imposta o esercizio sociale coincidente con l’anno solare.

Modalità – La presentazione del modello Redditi SC deve avvenire esclusivamente in via telematica diretta o mediante intermediari abilitati.

Per maggiori dettagli vedi l’Approfondimento.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Modello Redditi ENC – Presentazione

Attività – Termine ultimo per la presentazione del modello Redditi ENC relativo all’anno d’imposta 2017 per i soggetti che hanno chiuso il periodo d’imposta il 31/12/2017.

Soggetti obbligati – Enti pubblici e privati diversi dalle società, compresi i trust, soggetti all’Ires, nonché società ed enti non residenti soggetti all’IRES.

Modalità – La dichiarazione, da presentare per via telematica all’Agenzia delle entrate, può essere trasmessa secondo una delle seguenti modalità:

• direttamente dal contribuente, tramite i servizi telematici delle Entrate;
• tramite intermediari abilitati (professionisti, associazioni di categoria, CAF, altri soggetti abilitati).

Per maggiori dettagli vedi l’Approfondimento.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Dichiarazione IRAP – Presentazione

Attività – Termine ultimo per la presentazione della dichiarazione annuale IRAP relativa l’anno d’imposta 2017.

Soggetti obbligati – Contribuenti tenuti alla presentazione della dichiarazione IRAP.

Modalità – La dichiarazione IRAP, da presentare in via telematica all’Agenzia delle entrate, può essere trasmessa secondo una delle seguenti modalità:

• direttamente dal contribuente, tramite i servizi telematici dell’Agenzia delle entrate;
• tramite intermediari abilitati (professionisti, associazioni di categoria, CAF, altri soggetti abilitati).

Per maggiori dettagli vedi l’Approfondimento.

31 ottobre – Mercoledì

COMUNICAZIONI – Remissione in bonis

Attività – Termine ultimo, per “sanare” l’eventuale omessa o tardiva effettuazione di comunicazioni o altri adempimenti di natura formale alla cui preventiva presentazione è subordinato l’accesso a benefici fiscali o regimi fiscali opzionali.

Soggetti obbligati – Contribuenti interessati alla fruizione di benefici fiscali ovvero di regimi fiscali opzionali.

Modalità – Al fine di sanare la violazione il soggetto interessato deve:

• essere in possesso dei requisiti sostanziali richiesti dalla norma di riferimento;
• effettuare la comunicazione (o l’adempimento) richiesto, entro il termine di presentazione della prima dichiarazione fiscale utile;
• versare “contestualmente”, mediante F24, la sanzione minima di euro 250, senza possibilità di compensazione con eventuali crediti d’imposta disponibili.

Inoltre, analogamente a quanto previsto per il ravvedimento operoso, è necessario che:

• ·      la violazione non sia già stata oggetto di contestazione;
• ·      non siano iniziati accessi/ispezioni/verifiche o altra attività amministrativa di accertamento della quale il contribuente abbia avuto formale conoscenza.

     Cosa cambia

A decorrere dall’11 giugno 2018, per il versamento occorre utilizzare i suddetti codici tributo esclusivamente nel modello “F24 Versamenti con elementi identificativi” (F24 ELIDE):
– 8114 denominato “Sanzione di cui all’art. 11, comma 1, d.lgs. n. 471/1997, dovuta ai sensi dell’articolo 2, comma 1, del d.l. n. 16/2012 – REMISSIONE IN BONIS”;
– 8115 denominato “Sanzione di cui all’art. 11, comma 1, d.lgs. n. 471/1997, dovuta ai sensi dell’articolo 2, comma 2, del d.l. n. 16/2012 – REMISSIONE IN BONIS 5 per mille.

31 ottobre – Mercoledì

COMUNICAZIONI – Opzioni Iva ed imposte dirette

Attività – Comunicazione, in via telematica, dell’esercizio o della revoca dell’opzione per i soggetti che non presentano la dichiarazione dei redditi.

Soggetti obbligati – Contribuenti che, con comportamenti concludenti, hanno di fatto esercitato o revocato l’opzione per regimi di determinazione dell’Iva e/o delle imposte dirette o per regimi contabili diversi da quelli ordinariamente loro applicabili.

Modalità – I soggetti tenuti alla presentazione della dichiarazione IVA effettuano la comunicazione nella dichiarazione stessa.

I soggetti esonerati dalla presentazione della dichiarazione IVA annuale effettuano la comunicazione con le stesse modalità e termini previsti per la presentazione della dichiarazione dei redditi utilizzando la specifica modulistica relativa alla dichiarazione annuale IVA.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Trasparenza fiscale, consolidato fiscale e tonnage tax – Esercizio opzione

Attività – Esercizio dell’opzione in materia di:

• trasparenza fiscale;
• consolidato nazionale;
• tonnage tax.

Soggetti obbligati – Sono tenuti all’adempimento i soggetti che possono fruire dei tre regimi fiscali.

Modalità – L’opzione va comunicata nel quadro OP del modello Redditi SC, senza necessità di alcun ulteriore adempimento.

31 ottobre – Mercoledì

COMUNICAZIONI – Soggetti che effettuano operazioni in oro

Attività – Termine ultimo per la presentazione all’Ufficio Italiano Cambi (UIC) della dichiarazione relativa le operazioni effettuate nel mese precedente di valore pari o superiore a euro 12.500,00.

Soggetti obbligati – I soggetti persone fisiche nell’esercizio d’impresa, arte o professione o le persone giuridiche che hanno effettuato nel mese transazioni in oro da investimento e in materiale d’oro ad uso prevalentemente industriale, nel territorio dello stato o con l’estero, di importo superiore ad euro 12.500.

Modalità – Le operazioni vengono trasmesse telematicamente alla UIF (Unità di Informazione Finanziaria) utilizzando le funzionalità disponibili sul portale Infostat-UIF.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Contratti di locazione – Registrazione e/o versamento tributo

Attività – Pagamento dell’imposta di registro sui contratti di locazione stipulati con data 1 ottobre o rinnovati tacitamente a decorrere dalla medesima data (i nuovi contratti di locazione, dopo la corresponsione dell’imposta autoliquidata, devono essere registrati nel termine di 30 giorni dalla data dei medesimi).

Soggetti obbligati – Titolari di contratti di locazione che non hanno esercitato l’opzione per l’applicazione della cedolare secca di cui all’ art. 3 del D.Lgs. 23/2011.

Modalità – Il pagamento dell’imposta di registro va fatto utilizzando il modello “F24 Elide”.

Sanzioni – L’omessa registrazione del contratto è soggetta ad una sanzione amministrativa dal 120% al 240% dell’imposta dovuta. Se la richiesta di registrazione è effettuata con ritardo non superiore a 30 giorni, si applica la sanzione amministrativa dal 60% al 120% dell’ammontare delle imposte dovute, con un minimo di 200 euro.

31 ottobre – Mercoledì

TASSE E IMPOSTE VARIE – Imposta di bollo – dichiarazione assegni circolari

Attività – Presentazione della dichiarazione dell’imposta di bollo inerente agli assegni circolari di competenza del trimestre solare precedente (mesi di luglio, agosto e settembre).

Soggetti obbligati – Aziende e istituti di credito.

Modalità – La dichiarazione dell’imposta di bollo relativa agli assegni circolari deve essere presentata all’Ufficio dell’Agenzia delle entrate.

31 ottobre – Mercoledì

IVA – Rimborsi infrannuali

Attività – Presentazione dell’istanza modello IVA TR di rimborso infrannuale del credito Iva relativo al terzo trimestre 2018.

Soggetti obbligati – I contribuenti Iva che hanno realizzato nel corso del terzo trimestre 2018 un’eccedenza di imposta detraibile superiore a 2.582,28 euro e che intendono chiedere in tutto o in parte il rimborso o l’utilizzo in compensazione per pagare anche altri tributi, contributi e premi.

Modalità – Il modello Iva TR deve essere presentato telematicamente entro l’ultimo giorno del mese successivo al trimestre di riferimento e, quindi, per il secondo trimestre 2018, entro la data in esame, direttamente o tramite intermediari abilitati.

31 ottobre – Mercoledì

IVA – Scheda carburanti – Annotazione numero dei chilometri del periodo

Attività – Prima della registrazione, l’intestatario del mezzo di trasporto utilizzato nell’esercizio d’impresa, deve procedere ad annotare sulla scheda carburanti il numero dei chilometri rilevabile, alla fine del mese o del trimestre, dall’apposito dispositivo esistente nel veicolo.

Soggetti obbligati – Soggetti Iva esercenti attività d’impresa.

Modalità – Annotazione del dato risultante dal contachilometri (non dei chilometri percorsi nel periodo – mese o trimestre – di validità della scheda).

31 ottobre – Mercoledì

TASSE E IMPOSTE VARIE – Tasse automobilistiche

Attività – Versamento della tassa inerente alle autovetture e agli autoveicoli ad uso promiscuo con:

• potenza fiscale superiore a 9 CV se l’immatricolazione è avvenuta entro il 31 dicembre 1997;
• potenza effettiva superiore a 35 KW o a 47 CV se l’immatricolazione risulta attivata dopo il 31 dicembre 1997;

il cui precedente pagamento è scaduto nel mese di settembre.

Soggetti obbligati – Soggetti proprietari di autovetture ed autoveicoli.

Modalità – La corresponsione della tassa può risultare eseguita presso:

• le delegazioni dell’Automobile Club Italia;
• le agenzie di pratiche auto incaricate;
• i tabaccai compilando le apposite schede distinte in (Scheda A: per autovetture ed autoveicoli ad uso promiscuo soggetti al pagamento della tassa in misura piena – Scheda B: per autoveicoli ed autovetture che beneficiano di un particolare trattamento fiscale (es.: taxi), per gli altri veicoli (es.: autobus, autocarri, rimorchi, ciclomotori, ecc.);
• gli uffici postali utilizzando l’apposito bollettino preintestato alla Regione (con specificazione del relativo numero di conto corrente).

31 ottobre – Mercoledì

IVA – Acquisti intracomunitari – Modello Intra-12

Attività – Invio telematico della dichiarazione mensile degli acquisti intracomunitari di beni registrati con riferimento al secondo mese precedente, da parte di soggetti non stabiliti nel territorio dello Stato effettuati, da Enti non soggetti passivi IVA e dagli agricoltori e versamento dell’imposta in relazione agli acquisti dichiarati.

Soggetti obbligati – Sono tenuti alla presentazione del modello INTRA 12 e al relativo versamento gli enti non commerciali (art. 4, comma 4, D.P.R. n. 633/1972), non soggetti passivi d’imposta, ed i produttori agricoli esonerati (art. 34, comma 6 D.P.R. n. 633/1972).

Modalità – Presentazione telematica.

Per il versamento della relativa imposta va utilizzato il codice tributo 6043.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Versamento rata definizione agevolata dei ruoli (rottamazione bis)

Attività – Termine ultimo per il versamento della:

• terza rata per la definizione agevolata dei ruoli (rottamazione cartelle) affidati al concessionario della riscossione dal 1° gennaio 2017 al 30 settembre 2017;
• prima rata per la definizione agevolata dei ruoli affidati al concessionario della riscossione dal 1° gennaio 2000 al 30 settembre 2016.

Soggetti obbligati – Contribuenti che hanno aderito alla definizione agevolata.

Modalità – È possibile effettuare il versamento mediante:

• il portale www.agenziaentrateriscossione.gov.it;
• la App EquiClick;
• gli sportelli di Agenzia delle entrate-Riscossione;
• gli sportelli bancari e gli uffici postali;
• l’home banking;
• i punti Sisal e Lottomatica;
• i tabaccai convenzionati con Banca 5;
• gli sportelli bancomat (ATM) che hanno aderito ai servizi CBILL e gli sportelli postamat (ATM) di Poste Italiane.

Per aderire al servizio di addebito diretto su conto corrente è necessario che la richiesta di attivazione del mandato, nel rispetto delle procedure e degli adempimenti previsti dal sistema interbancario, venga presentata alla banca del titolare del conto almeno 20 giorni prima della scadenza della rata. Diversamente, il pagamento della rata dovrà essere eseguito con una delle altre modalità.

Sanzioni – In caso di mancato ovvero di insufficiente o tardivo versamento dell’unica rata ovvero di una rata di quelle in cui è stato dilazionato il pagamento delle somme affidate all’agente della riscossione, la definizione non produce effetti e riprendono a decorrere i termini di prescrizione e decadenza per il recupero dei carichi oggetto della dichiarazione.

In tal caso, i versamenti effettuati sono acquisiti a titolo di acconto dell’importo complessivamente dovuto a seguito dell’affidamento del carico e non determinano l’estinzione del debito residuo, di cui l’agente della riscossione prosegue l’attività di recupero e il cui pagamento non potrà essere rateizzato.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Voluntary disclosure-frontalieri – Versamento

Attività – Termine ultimo per il versamento della seconda rata relativa alla procedura di collaborazione volontaria per regolarizzare attività depositate e somme detenute alla data del 6 dicembre 2017 (data di entrata in vigore della legge n. 172/2017 di conversione del D.L. n. 148/2017), in violazione degli obblighi di dichiarazione (Modello RW).

La procedura si perfeziona con il versamento del 3%, a titolo di imposte, sanzioni ed interessi, del valore delle attività e della giacenza al 31 dicembre 2016 delle somme oggetto di regolarizzazione.

Soggetti obbligati

• residenti fiscali in Italia, ovvero i loro eredi, in precedenza residenti all’estero, iscritti all’Anagrafe degli italiani residenti all’estero (AIRE);
• soggetti che hanno prestato la propria attività lavorativa in via continuativa all’estero in zona di frontiera o in Paesi limitrofi.

Modalità – Il versamento va fatto con il mod. F24 Versamenti con elementi identificativi (F24 ELIDE), utilizzando il seguente codice tributo:

• “8080” denominato “Versamento delle imposte, sanzioni ed interessi ai fini della regolarizzazione delle attività depositate e delle somme detenute all’estero – articolo 5-septies del decreto legge n. 148/2017”.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Dichiarazione redditi – Modello Reddito PF – Versamento rate

Attività – Pagamento, per i soggetti non titolari di partita IVA, delle somme dovute per Irpef e/o Irap a titolo di saldo per l’anno 2017 e di primo acconto per l’anno 2018 e se ne ricorrono i presupposti dell’IVA a saldo 2017:

• senza maggiorazione: quinta rata con interessi dello 1,30%;
• con maggiorazione dello 0,4%: quarta rata con interessi dello 0,77%.

Soggetti obbligati – Le persone fisiche, non titolari di partita IVA, tenuti alla presentazione del modello Redditi PF 2018.

Modalità – Versamento utilizzando il modello F24 specificando i relativi codici tributo tra cui:

• 4001-Irpef-saldo;
• 4033-Irpef-acconto-prima rata;
• 3801-Addizionale regionale all’imposta sul reddito delle persone fisiche;
• 3843-Addizionale comunale all’Irpef – autotassazione – acconto;
• 3844-Addizionale comunale all’Irpef – autotassazione – saldo;
• 4200-Acconto imposte sui redditi sottoposti a tassazione separata;
• 1100-Imposta sostitutiva su plusvalenza per cessione a titolo oneroso di partecipazioni qualificate.

Sanzioni – In caso di omesso, ritardato o insufficiente versamento diretto delle imposte si applica la sanzione amministrativa del 30% delle somme non versate.

Ravvedimento operoso – E’ possibile regolarizzare gli errori, le omissioni e i versamenti usufruendo del ravvedimento operoso.

In tal caso, vanno versati, oltre all’imposta dovuta, la sanzione ridotta in base al ritardo e gli interessi calcolati al tasso legale annuo dal giorno in cui il versamento avrebbe dovuto essere effettuato a quello in cui viene effettivamente eseguito.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Dichiarazione redditi – Modello Reddito SP – Versamento rate

Attività – Pagamento, per i soggetti non titolari di partita IVA, delle somme dovute per Irpef e/o Irap a titolo di saldo per l’anno 2017 e di primo acconto per l’anno 2018 e se ne ricorrono i presupposti dell’IVA a saldo 2017:

• senza maggiorazione: quinta rata con interessi dello 1,30%;
• con maggiorazione dello 0,4%: quarta rata con interessi dello 0,77%.

Soggetti obbligati – Le società di persone fisiche ed enti equiparati non titolari di partita IVA, tenuti alla presentazione del modello Redditi SP 2018.

Modalità – Versamento utilizzando il modello F24 specificando i relativi codici tributo tra cui:

• 4001-Irpef-saldo;
• 4033-Irpef-acconto-prima rata;
• 3801-Addizionale regionale all’imposta sul reddito delle persone fisiche;
• 3843-Addizionale comunale all’Irpef – autotassazione – acconto;
• 3844-Addizionale comunale all’Irpef – autotassazione – saldo;
• 4200-Acconto imposte sui redditi sottoposti a tassazione separata;
• 1100-Imposta sostitutiva su plusvalenza per cessione a titolo oneroso di partecipazioni qualificate.

Sanzioni – In caso di omesso, ritardato o insufficiente versamento diretto delle imposte si applica la sanzione amministrativa del 30% delle somme non versate.

Ravvedimento operoso – E’ possibile regolarizzare gli errori, le omissioni e i versamenti usufruendo del ravvedimento operoso.

In tal caso, vanno versati, oltre all’imposta dovuta, la sanzione ridotta in base al ritardo e gli interessi calcolati al tasso legale annuo dal giorno in cui il versamento avrebbe dovuto essere effettuato a quello in cui viene effettivamente eseguito.

31 ottobre – Mercoledì

IMPOSTE DIRETTE – Assicurazioni – versamento imposta inerente ai premi e agli accessori

Attività – Determinazione e pagamento da parte degli assicuratori dell’imposta dovuta sui premi ed accessori incassati nel corso del precedente mese di settembre e sugli eventuali conguagli di tributo dovuti per il mese di agosto.

Soggetti obbligati – Compagnie ed imprese di assicurazione.

Modalità – Versamento utilizzando il modello F24-Accise, esclusivamente in via telematica.

Soggetti interessati ed esclusi

Sono interessati alla presentazione della dichiarazione Modello Redditi:

• le persone fisiche e le società di persone soggette all’IRPEF;
• le società di capitali soggette all’IRES;
• gli enti non commerciali.

Per queste due ultime categorie, la scadenza del 31 ottobre interessa solo le società ed enti con esercizio coincidente con l’anno solare.

Modalità di presentazione

La dichiarazione dei redditi, oltre a residuali ipotesi per le persone fisiche in cui è possibile, entro il 30 giugno, presentarla in modalità cartacea, deve essere presentata in modalità telematica:

1. direttamente a cura del dichiarante;
2. tramite un intermediario abilitato (art. 3, comma 3, D.P.R. n. 322/1998);
3. tramite società appartenenti al gruppo (art. 3, comma 2-bis, D.P.R. n. 322/1998).

Presentazione diretta

Nel caso in cui il contribuente decida di presentare direttamente la dichiarazione, può utilizzare i servizi telematici Entratel o Fisconline in base ai requisiti posseduti per il conseguimento dell’abilitazione.

Trasmissione mediante intermediari abilitati

Sono “intermediari abilitati” (art. 3, comma 3, D.P.R. n. 322/1998) gli appartenenti alle seguenti categorie:

• iscritti negli albi dei dottori commercialisti, dei ragionieri e periti commerciali e dei consulenti del lavoro;
• iscritti alla data del 30 settembre 1993 nei ruoli dei periti ed esperti tenuti dalle camere di commercio per la subcategoria tributi, in possesso di diploma di laurea in giurisprudenza o economia e commercio o equipollenti o di diploma di ragioneria;
• iscritti negli albi degli avvocati;
• iscritti nel registro dei revisori contabili;
• associazioni sindacali di categoria tra imprenditori;
• associazioni che raggruppano prevalentemente soggetti appartenenti a minoranze etnico-linguistiche;
• Caf – dipendenti e Caf – imprese;
• coloro che esercitano abitualmente l’attività di consulenza fiscale;
• notai iscritti nel ruolo indicato nell’art. 24 della legge 16 febbraio 1913, n. 89;
• iscritti negli albi dei dottori agronomi e dei dottori forestali, degli agrotecnici e dei periti agrari.

Gli intermediari sono obbligati a trasmettere, all’Agenzia delle entrate per via telematica:

• le dichiarazioni da loro predisposte per conto del dichiarante;
• le dichiarazioni predisposte dal dichiarante stesso e per le quali hanno assunto l’impegno alla presentazione per via telematica.

Con provvedimento 9 marzo 2018, l’Agenzia delle entrate ha individuato nuove tipologie di incaricati alla trasmissione telematica delle dichiarazioni ammettendo:
– le società tra professionisti iscritte all’albo dei Dottori commercialisti ed esperti contabili;
– le società tra professionisti iscritte all’albo dei Consulenti del lavoro.

Trasmissione tramite società appartenenti al gruppo

Nell’ambito di gruppi societari in cui almeno una società o ente sia obbligato alla presentazione delle dichiarazioni per via telematica, la trasmissione delle stesse può essere effettuata da uno o più soggetti dello stesso gruppo esclusivamente attraverso il servizio telematico Entratel.

Il “gruppo” può essere formato da enti (anche non commerciali) o società (sia di capitali che di persone) controllanti e controllate.

Modalità operative

In caso di presentazione telematica, la dichiarazione si considera presentata nel giorno in cui è conclusa la ricezione dei dati da parte dell’Agenzia delle entrate.

La prova della presentazione della dichiarazione è data dalla comunicazione attestante l’avvenuto ricevimento dei dati, rilasciata sempre per via telematica.

Il servizio telematico restituisce, immediatamente dopo l’invio, un messaggio che conferma solo l’avvenuta ricezione del file e in seguito fornisce all’utente un’altra comunicazione attestante l’esito dell’elaborazione effettuata sui dati pervenuti, che, in assenza di errori, conferma l’avvenuta presentazione della dichiarazione.

Documenti che devono rilasciare gli intermediari

Special cases

Presentation from abroad

Individuals who do not earn business or self-employed income can submit their tax return to the Revenue Agency by sending it from abroad, by October 31, 2018, via registered mail or other equivalent means that clearly indicates the mailing date, or by using the online service.

In case of postal delivery, the declaration must be placed in a normal correspondence envelope of a suitable size to contain it without folding it.

The envelope must be addressed to the Revenue Agency – Venice Operations Center, Via Giorgio De Marchi n. 16, 30175 Marghera (VE) – Italy and must clearly state the following:

• surname and name of the taxpayer;
• taxpayer’s tax code;
• the wording “Contains income tax return form – Individuals”.

Proof of filing the declaration is provided by the receipt of the registered mail.

Declaration submitted by heirs

All deadlines pending on the date of the taxpayer’s death or expiring within four months of it, including the deadline for submitting the declaration and the deadline for appealing against the assessment, are extended by six months in favor of the heirs ( art. 65 , Presidential Decree no. 600/1973).

Therefore, in case of presentation by the heirs of the deceased taxpayer:

• for persons who died during the tax period or within the month of February of the following year, the declaration must be submitted by the heirs within the ordinary deadlines (31 October 2018);
• For persons who died subsequently, the declaration (2018 Income Tax Form), in electronic form, must be submitted by:
  • October 31, 2018, for deaths that occurred up to June 30, 2018;
  • by April 30, 2019, for deaths that occurred between July 1, 2018 and October 31, 2018.