32. Self-declaration for COVID emergency state aid ceilings.
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April 06, 2023
8. Definition of the tax prendenze ex L. 197-2022
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March 20, 2023
32. Self-declaration for COVID emergency state aid ceilings.
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March 8, 2023
32. Self-declaration for COVID emergency state aid ceilings.
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March 8, 2023
DL 29.12.2022 NO. 198 (SO-CALLED "MILLEPROROGHE") - MAIN CHANGES MADE
UPON CONVERSION INTO L. 24.2.2023 NO. 14
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February 14, 2023
SUMMARY OUTLINE OF SOME OF THE MAJOR TAX DEADLINES IN 2023
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NOVEMBER 2, 2022
32. Self-declaration for COVID emergency state aid ceilings.
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31. Reference to the household for the main dwelling for IMU purposes.
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Timetable for the month of October 2022
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30. Aid decree ter - Main changes
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29. Decree Aid bis - Main innovations
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Schedule for the month of September 2022
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28. Tax simplification decree - Main changes made upon conversion in L. 4.08.2022 no. 122
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27. Aid decree bis - Main changes
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Timetable for the month of August 2022
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26. Aid Decree - Main changes made upon conversion in L. 15.7.2022 no. 91
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Schedule for the month of July 2022
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25. "Tax simplification" decree - Main changes
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24. Reporting of cross-border transactions - Amendments (so-called "new esterometer")
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Schedule for the month of June 2022
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23. Aid Decree - Main novelties
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22. Ukraine Decree - Main changes
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21. Energy Decree - Main changes
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Schedule for the month of May 2022
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Schedule for the month of April 2022
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20. Decree sostegni-ter - Main changes made upon conversion in L. 28.3.2022 no. 25
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19. Reporting cash transactions related to foreign tourism carried out in 2021 - Modalities and deadlines
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18. Green pass requirement for private sector workers - Changes from 01.04.2022
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17. Ukraine Decree - Main changes
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16. Disclosure of public disbursements - Modalities and deadlines for compliance
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15. Energy Decree - Main changes
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14. Option for discount on consideration or assignment of credit-Modification of discipline.
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13. Decree milleproroghe - Main innovations
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12. VAT identification number intra-Community supplies - Chain supplies - Call off stock scheme
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11. INTRASTAT forms - Discipline applicable for transactions carried out since 01.01.2022
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10. Tax return - Reporting health and veterinary expenses incurred since 2022
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9. Flat-rate scheme for self-employed persons - Eligibility for contribution relief
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March 2022 schedule
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8. Extension of communication options for rebate on consideration or transfer of building bonus
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Schedule for the month of February 2022
See the schedule
7. Decree Sostegni-ter - Main changes
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6. Green pass - List of activities for which it will not be required from February 1.
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5. Introducing enhanced green pass obligation for workers over 50
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4. Obligation to report casual self-employed workers
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3. Outline summary of some of the key fiscal 2022 deadlines
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Schedule for the month of January 2022
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2. Budget Law 2022 - Main changes
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1. Reduction in the limit of cash use from 01.01.2022
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DL 21.10.2021 no. 146 (so-called "tax-labor" decree) conv. L. 17.12.2021 no. 215 -
Major tax and relief changes made in conversion
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Legal interest rate - Increase to 1.25% from 2022 - Effects for tax purposes and
contributory
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"Construction" deductions - Communication of the option to transfer the credit or the
Invoice discount - New in DL 11.11.2021 no. 157 (so-called "Antifraud" decree) -
Clarification from the Internal Revenue Service
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Coronavirus Epidemiological Emergency - Non-repayable grant for the
Closed activities of DL "Support-bis" - Methods and deadlines for submission of
instances
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Epidemiological emergency from Coronavirus - Grant grant
equalization" - Method and deadline for submission of applications
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Epidemiological emergency from Coronavirus - Grant grant
Equalisation" - Implementing Provisions
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"Construction" deductions - Communication of the option to transfer the credit or the
Invoice discount - New in DL 11.11.2021 no. 157 (so-called "Antifraud" decree)
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"Construction" deductions - Communication of the option to transfer the credit or the
Invoice discount - New in DL 11.11.2021 no. 157 (so-called "Antifraud" decree)
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Electronic invoice 2022: New rules for transactions with non-counterparties
residents and transactions with declarations of intent
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DL 21.10.2021 no. 146 (so-called "tax decree") - Main changes in labor matters
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DL 21.10.2021 no. 146 (so-called "tax decree") - Main changes in tax matters
and facilities
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Coronavirus epidemiological emergency - Grant for the
Subjects with revenues or compensation between 10 and 15 million euros of DL "Sostegni-bis" -
Methods and deadlines for submitting applications
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Tax credit for sanitization and purchase of protective equipment -
Modalities and deadlines for sending the Communication
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Extension of "green pass" obligation to all private sector workers - Art.
3 of DL 21.9.2021 no. 127 - Effective from 15.10.2021
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Innovative ACE (so-called "super ACE") - Summary of discipline and communications
to the Internal Revenue Service
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Exchange relations between Italy and San Marino - Electronic invoicing - News
from 1.10.2021
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Extension of "green pass" obligation to all private sector workers - Art.
3 of DL 21.9.2021 no. 127
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E-bill with San Marino to start on October 1, 2021
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Automatic cancellation of roles up to 5,000.00 euros - Article 4 of DL 22.3.2021 no.
41 conv. L. 21.5.2021 no. 69 and DM 14.7.2021
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Third sector entities - Carrying out activities other than those of interest
General - Limits
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Superbonus of 110% - New in DL 31.5.2021 no. 77 (so-called "Simplifications"),
conv. L. 29.7.2021 no. 108
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Partial contribution exemption for the self-employed and registered professionals
to INPS - L. 30.12.2020 no. 178 (Budget Law 2021) and DM 17.5.2021 -
Submission of applications by 30.9.2021
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Coronavirus epidemiological emergency - DL 25.5.2021 no. 73
(so-called "Support-bis" decree) conv. L. 23.7.2021 no. 106 - Major new developments in the field
of labor and welfare made at the time of conversion.
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Coronavirus epidemiological emergency - DL 25.5.2021 no. 73 (so-called decree
"Supports-bis") conv. L. 23.7.2021 no. 106 - Highlights
In tax and relief matters made in conversion
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Taxpayers performing activities for which synthetic indices have been approved
of tax reliability (ISA) - Further extension of payments to 9/15/2021
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Special import VAT declaration and payment scheme -
Application from 1.7.2021
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Coronavirus epidemiological emergency - Grant for the
rent reduction - Modalities and deadlines for submission
instances
Epidemiological emergency from Coronavirus - Grant grant
"alternative" for seasonal activities of DL "Supports-bis" - Modalities and terms of
submission of applications
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VAT news in e-commerce from 01.07.2021
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E-commerce: new VAT regime for individuals making online sales to
end consumers in other EU countries (One Stop Shop)
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extension of payments for taxpayers
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TAX CREDIT FOR DRINKING WATER FILTRATION SYSTEMS
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Coronavirus epidemiological emergency - DL 25.5.2021 no. 73 (c.d.
"Supports-bis" decree) - Main innovations in the field.
of labor and welfare
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Coronavirus epidemiological emergency - DL 25.5.2021 no. 73 (so-called decree
"Supports-bis") - Major tax-related news.
and facilities
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IMU - Payment of the first installment by 16.06.2021
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Synthetic Indices of Fiscal Reliability (ISA) - Applicability in relation to the
model INCOME 2021
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Synthetic Indices of Fiscal Reliability (ISA) - Applicability in relation to the
model INCOME 2021
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Coronavirus epidemiological emergency - DL 22.3.2021 no. 41
(so-called "Supports" decree) - Main changes made upon conversion in L.
21.5.2021 n. 69
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Third sector reform - Adjustment of statutes to the Third Sector Code
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Tax credits from facilities - Operation of the platform
"Credit assignment"
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IRPEF deduction of attendance expenses of non-state universities -
Identification of amount limits for the 2020 tax year and clarification
of the Internal Revenue Service
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Electronic Invoices - New deadlines, ways of discharging stamp duty
and failure to pay
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Coronavirus epidemiological emergency - DL 22.3.2021 no. 41 (so-called decree
Supports") - Main new features
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Disclosure of public disbursements
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Unified Certifications 2021 - Sending data for 2020 for the pre-filling of the
declarations - Electronic invoice storage - Extensions of deadlines.
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DECRETO MILLEPROROGHE (DL 31.12.2020 N. 183 CONV. L. 26.2.2021 N. 21) - MAIN NOVELTIES
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THIRD SECTOR REFORM - ADJUSTMENT OF STATUTES TO THE THIRD SECTOR CODE
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STORAGE OF ELECTRONIC INVOICES - STORAGE SERVICE
OF THE REVENUE AGENCY
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Precompilation of tax returns - Sending to the Internal Revenue Service the
Data on school expenditures and charitable disbursements
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Single Certification 2021 - Submission to the Internal Revenue Service and delivery to the taxpayer
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Flat-rate scheme for self-employed persons - Eligibility for contribution relief
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Precompilation of tax returns - Reporting of data on
To health and veterinary expenses incurred since 2021 - New deadlines
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Coronavirus epidemiological emergency - DL 30.1.2021 No. 7 (so-called decree
"Riscossione-bis") - Suspension of payment records.
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Coronavirus epidemiological emergency - DL 15.1.2021 no. 3 (so-called decree
"Collection") - Suspension of payment records.
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Exit of the United Kingdom from the European Union (so-called "Brexit") - Main effects in
fiscal and labor
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Exit of the United Kingdom from the European Union (so-called "Brexit") - Main effects in
fiscal and labor
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Circular 2/2021: Brief Summary of Tax Deadlines 2021
