In the month of November 2022 there are important tax deadlines. It starts on November 10th with the payment ofstamp duty. In the middle of the month the appointment is with the accounting requirements for VAT subjects. On November 16th there is the deadline for the payment of Inps contributionsof the withholding taxes andVAT for taxpayers with monthly and quarterly payments.
The Intrastat lists must be sent on November 25th, and we arrive at November 30th, the day in which a series of very important appointments expire: tax declarationthe payment of second advance taxthe installments of the scrapping ter and the sending of the self-declaration for the Covid State Aid. Let’s go into detail.
Tax deadlines November 10, 2022: stamp duty and supplementary 730
The November 10, 2022 it is the last day to pay the stamp duty paid virtually due on cashier’s checks issued in free form in circulation at the end of the third quarter 2022 if these documents are not indicated in the virtual stamp duty declaration indicated by article 15 of the dpr 642 of 1972.
The payment must be made with form F23.
The supplementary 730 form must also be sent by 10 November. It’s a double deadline:
- it must be delivered to the employee or pensioner together with the liquidation statement;
- it must be sent electronically to the Revenue Agency.
Tax deadlines 15 November 2022: accounting requirements for VAT subjects
In the middle of the month the appointment concerning the accounting requirements for:
- the VAT subjects must issue and register deferred invoices relating to goods delivered or shipped in the previous calendar month and resulting from the transport document or other document suitable for identifying the subjects between whom the transaction was carried out as well as invoices relating to the performance of services identifiable through suitable documentation made in the previous calendar month;
- Asd, proloco and other associations they must note, even with a single registration, the amount of the fees and any income obtained in the exercise of commercial activities, with reference to the previous month.
Tax deadlines November 16, 2022: VAT, Irpef and Inps contributions
The November 16 the deadline for the periodic obligations income tax. Specifically, the appointment is with the payment of:
- Personal income tax;
- dry coupon;
- Irpef withholdings relating to income from employment and similar in the month of October;
- VAT (for taxpayers with both monthly and quarterly payment);
- Substitute taxes.
The Inps contributions owed by withholding agents for the previous month.
Tax deadlines November 25, 2022: submission of Intrastat lists
Intra-community operators with a monthly obligation must submit the Intrastat summary lists of the sales of goods and services rendered in the previous month to EU subjects by November 25. The transmission must be made electronically to the Customs Agency through the EDI Customs Telematic Service (Electronic Data Interchange) or to the Revenue Agency, again by electronic transmission.
Tax deadlines November 30, 2022: second advance on income taxes
A series of important deadlines are concentrated at the end of the month. The most expensive is probably the second advance on income tax 2022. The advance, we remind you, of Irpef, Ires, Irap and substitute taxes is due if the tax declared in the year (referring, therefore, to the previous year), is greater than 51.65 euros in amount, net of deductions, tax credits, withholdings and surpluses.
The deposit is equal to 100% of the tax declared in the year and must be paid in one or two installments. The general payment rules are these:
- in a lump sum by 30 November if the amount is less than € 257.52;
- in two installments, if equal to or greater than 257.52 euros; the first by 30 June together with the balance, the second by 30 November.
The second deposit, unlike the first, cannot be paid in installments, and therefore must be paid in a lump sum.
Tax deadlines 30 November 2022: the tax return and the Lipe
November 30 also falls the deadline for sending the tax return to the Revenue Agency. Unlike the 730 form, which had to be sent on September 30, the Income form must be sent by the end of November. November 30, 2022 is also the deadline for the Lipas, the communication of the periodic VAT settlements carried out in the third calendar quarter of 2022.
Tax deadlines November 30, 2022: the installments of the scrapping ter of the folders
Appointment by November 30 even with fiscal peace. The installments of the scrapping ter of the bills due for 2022, or for the installments originally due on February 28, May 31, July 31 and at the end of November.
Since this is an expiration of the facilitated definition, the 5 days of tolerance must be taken into consideration. The final deadline, therefore, is December 5, 2022: after this date, the benefits of the fiscal peace are forfeited.
Tax deadlines November 30, 2022: State Aid self-declaration
Finally, November 30 is the last day to send the Revenue Agency theself-declaration for Covid State Aid. With the provision of 25 October, the Financial Administration approved the new simpler form to fill in, together with the instructions and technical specifications.
For further details it is possible to consult the schedule of the Revenue Agency.