With the beginning of the month, the new ones arrive promptly tax deadlines that taxpayers will be asked to fulfil.
They range from VAT and INPS payments up to the presentation of the Income Model with the greatest “concentration” of deadlines in the second half of a October which, fiscally, still seems less demanding than the September just ended.
But let’s see the main commitments and the dates to mark in red on the calendar.
October 10th
By the second Thursday of the month, the communication of a lower advance payment must be sent, in relation to Form 730, i.e. the request to the withholding agent to pay, or not, the second or only installment of the advance payment. Irpef and of Dry coupon 2024 less than expected.
Social security contributions for i will be paid on the same day domestic workers for the quarter between July and September 2024 by employers who have collaborators employed in domestic duties (caregivers, housekeepers or babysitters).
15 and 16 October
October 15th will be the last day to present the total sums deriving from the register of receipts and receipts and for the annotation of the summary document of the invoices of an amount less than 300 euros.
The next day you will have to proceed with the liquidation Monthly VAT; Therefore, the VAT payment for the month of September will be made using the F24 form electronically, entering the tax code “6009”.
Regarding the rental feesthe subjects who operate as intermediaries will have to proceed, using the model F24with the payment of the 21% withholding tax on the fees or considerations relating to short-term rental contracts.
25 and 31 October
On 25 October, as the Revenue Agency website reminds us, we will have to proceed with the “presentation of the supplementary declaration (supplementary form 730) to a Tax Assistance Center or to a qualified professional, even in the case of assistance provided by the withholding agent, if errors are found in the processing of the previous declaration which do not affect the determination of the tax or the correction of which determines a greater credit or a lower debt in favor of the taxpayer“.
The most important deadline of the month arrives on October 31st.
The document must be submitted by the last day of October Income model relating to the 2024 tax period, valid for natural persons, companies and associations.
The declaration can be submitted directly, through an authorized intermediary, or electronically using electronic services
Fisconline or Entratel.
On the same day, tax withholding agents and intermediaries can present the 770 form relating to the period 2023, via the web, directly or through an authorized intermediary.