On Wednesday there were 62 fulfilments in the calendar of the Revenue Agency. Imu, Irpef, Irap and electronic invoices: businesses and citizens between news and fixed points
UDINE. Goodbye administrative burdens and bureaucratic formalities? Not at all. Storage of electronic invoices by 10 June, payment of the first Imu installment by 16 and still balance 2020 and 2021 Irpef and Irap deposit by 30, are just three of the 144 tax appointments that await taxpayers this June.
The dates to mark
In spite of the promises – and of the rules that should have simplified the life of Italians – the month that kicks off the summer has presented itself as the usual nightmare month. Two black dates marked on the calendar. The first, on June 16, has already gone to the archive with 62 different requirements. Is the worst then over? Maybe, because (within) June 30 there will be another 80 formalities to be fulfilled. Total, from the schedule on the Revenue Agency website, 144 appointments, which if we consider the tax department in its entirety, ie extended to agencies tax and local authorities are much more. A number to make your head spin. To businesses, private citizens but above all to professionals called to extricate themselves in this jungle of deadlines that do not seem to take into account the economic situation still deeply conditioned by the pandemic.
The categories
The dissatisfaction of the economic categories could find an answer in the Dpcm to the study of the Government, which intends to grant more time to the VAT numbers for the balance and the advance of Irpef, Ires and Irap expiring on 30 June. 4.2 million fingers cross between self-employed workers, professionals, companies (to which the ISA apply) and flat-rate workers. How much longer? It is not yet decided. Twenty more days, from 30 June to 20 July without surcharges (and until 30 August with the addition of 0.40%), at best until 30 September. Pending a decision, the deadlines are all set by the end of June.
On the 16th, the taxpayers paid the first installment of the Imu, which, let’s remember, concerns the buildings (excluding the main house, unless it is classified in cadastral categories A1, A8 and A9), building areas and agricultural land. The companies in the tourism, hotel and entertainment sectors, nor the holders of VAT numbers in possession of the requisites for non-repayable contributions, relating to the properties owned, in which the taxable persons carry out the activities of which they are also managers. An exemption, the latter, introduced by the conversion law of the Sostegni decree.
Same deadline for the payment of the tax on entertainment relating to activities carried out with a continuity character in the previous month, for the installment relating to the Rai license fee of subjects who pay retirement income, for the tax on financial transactions due on transfers of ownership of shares and other tools, therefore for the payment of the fourth installment of the 2020 VAT balance just to remember some of the 62 obligations that were fulfilled (and consumed taxpayers and professionals) last June 16.
The next ones
Once the first obstacle has been filed, the next is getting closer. In fact, on 21 June the detailed data relating to the TV fee charged, credited, collected and paid in the previous month is expected to be communicated to the Inland Revenue. On June 25, however, the deadline for the presentation of the summary lists of the sales of goods and services rendered in the previous month expires. And then again, the last peak of the month, on 30 June with 80 fulfilments.
By that date, the 2020 balance and the 2021 income tax deposit must be paid (unless extended). Irpef, IRES, IRAP, flat rate tax and substitute taxes emerged from the 2021 tax return, relating to the 2020 tax period. The payment can be made in a single payment or in installments and it will also be possible to defer it by July 30, adding to the amount due an increase of 0.40%.
By 30
The IMU declaration relating to the changes that took place in 2020 must also be submitted by 30 June (this time to the Municipality). And again, the holders of utilities for the supply of electricity for domestic use can apply for exemption from the Rai 2021 fee.
The self-declaration can be made by those who do not have a television in their home, so as to benefit from the exemption only for the second half of the year. From July to December 2021.
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