This month the tax day falls, that is the day on which VAT numbers and accountants will have to make the tax payments. Due to the suspension of obligations, the date has been postponed by a few days. Let’s see together when and what you pay for.
The so-called is approaching tax day for VAT and accountants. The August 22 168 payments will be made due to the suspension of the obligations between the first and the 20 August. In this way, those expiring are postponed to August 20, as required by article 37, paragraph 11-bis, of Legislative Decree no. 223/2006. However, as this year falls on a Saturday, the deadline is automatically postponed to 22 August.
Tax day: what to pay
Among the payments to be made the 22 August twe reverse the income taxes, the Intrastat Declaration and the quarterly stamp duty, the INPS contributions, the accounting requirements and the quarterly VAT refund application.
The most full-bodied appointment is undoubtedly the one with the payment of taxes, with the 2021 deposit and the 2022 balance. In this case, the increase of 0.40% must also be considered. The fulfillment concerns the payments of:
- Personal income tax;
- Stamp duty;
- dry coupon;
- Registration tax;
- Substitute taxes.
Intrastat declaration and quarterly stamp duty
Also there Intrastat monthly declaration must be sent by 22 August. This concerns the purchases of goods and services from subjects not established in the territory of the State made by non-VAT taxable entities and by exempt farmers using the INTRA 12 Model.
For thestamp duty on cashier’s checks the declaration relating to the total amount of checks in circulation at the end of the previous calendar quarter must be submitted.
August 22 is also the deadline for payment of Inps contributions. Specifically, the deadline concerns:
- the payment of INPS contributions for artisans and traders;
- the payment of INPS contributions for those in separate management;
- the payment of INPS contributions for employees.
As for the accounting requirementsthere are three appointments to take into consideration:
- for VAT subjects there is the issuance and registration of 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, in addition to invoices referring to the performance of services identifiable through suitable documentation made in the previous calendar month;
- ASD, Pro-loco and other associations 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;
- retailers who are not obliged to electronically transmit the fees: registration, even cumulative, of the operations for which the receipt or receipt was issued, carried out in the previous calendar month.
Quarterly VAT refund application
VAT payers for whom the legal conditions exist to request i refunds interim must submit the request for reimbursement or use in compensation of the quarterly VAT credit electronically, directly or through authorized intermediaries, using the form available on the website of the Revenue Agency.