Italy - Tax Deadlines Calendar 2014

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Circular Letter n. 1/2014
Deadlines timesheet 2014
Milan, 08/01/2014

We are sending you the deadline timesheet for the tax fulfilments for 2014. The deadlines indicated in the chart below mainly refer to those taxpayers whose fiscal year is coincident with the solar year.

We will take care of pointing out possible modifications of these deadlines due to amending measures that might be approved on a future date.

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  • 1. FAO: T wh VIA E–MAIL it ay c cer Circular Letter n. 1/2014 Deadlines timesheet 2014 Milan, 08/01/2014 We are sending you the deadline timesheet for the tax fulfilments for 2014. The deadlines indicated in the chart below mainly refer to those taxpayers whose fiscal year is coincident with the solar year. We will take care of pointing out possible modifications of these deadlines due to amending measures that might be approved on a future date. Day JANUARY Fulfilment 16 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent, whose related invoices were registered for the first time in the periodic settlement of December 2013) Mini IMU 2013 – payment of IMU on first house due for 213 after the increase of the ordinary 0,4% rate, pursuant to specific Municipal resolutions. VAT Account amendment – Amendment of the lacking payment of the VAT account for 2013 with reduced sanctions. Intrastat Lists – Filing of the relevant forms for December 2013 or Quarter 4, 2013 Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in December 2013 or in Quarter 4, 2013 Communication of donations (ex art.38, L.342/00) – Communication of the total amount of donations made in the previous taxable period, for tax deduction purposes, in favour of State, Regions, local Entities, public Entities or institutions, whose aim is enacting cultural programs within the sphere of Heritage and Performing Arts. Rai annual fee – Payment of the TV subscription renewal for 2014 Communication of operations relevant for VAT purposes 24 27 31 Codice Fiscale – Partita IVA IT 01692980152 Sede: Piazza Filippo Meda, 3 – 20121 Milano Uffici: Milano, Padova, Roma “Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Bernoni & Partners is a member firm of Grant Thornton International Ltd (GTIL). GTIL and the member firms are not a worldwide partnership. Services are delivered by the member firms. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions. Please see www.bernoni-grantthornton.it for further details.
  • 2. 2 (Spesometro) – Deadline for submitting the communication of operations relevant for VAT purposes carried out in 2012. For those operations for which issuing an invoice is not mandatory, the e-communication has to be filed whenever the underlying operations reach an amount not lower than Euro 3,600 including VAT. Communication of data concerning shareholders or family members of the entrepreneur granting loans or capital injections in favour of the company – Communication of personal data of the individuals that are shareholders or family members of the entrepreneur who granted, in 2012, shareholders/partners or family members of the entrepreneur for an overall amount, for each type of contribution, equal to or higher than Euro 3,600 Communication of company assets granted to shareholders or family members – Communication of the personal data of individuals that are shareholders or relatives of the entrepreneur and who received in use a company asset, should there be a difference between the annual consideration concerning the asset in use and the market value of the right to use said asset, with reference to 2012. Annual integrative communication to the “Archive of financial relations” of information concerning relations active in 2011 – Communication of data and information on financial relations held with clients in 2011 and ex-own account relations. FEBRUARY 17 25 28 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in January 2014) Closed-end property investment funds – Payment of the 7% substitute tax on results obtained in 2013 for funds liquidated within December 31, 2011 Group VAT settlement form Tax shield: special stamp duty – to be applied on financial assets still held secret at December 31, 2013 Intrastat Lists – Filing of the relevant forms for January 2014 Considerations and withholdings statement CUD 2014 – Release of the relevant statement for amounts paid in 2013 to employees, retired individuals, collaborators or other taxpayers who were subject to IRPEF withholdings Annual VAT settlement form – Electronic filing of VAT data for 20131 Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in January 2014 1 Possible exemption for sending the annual VAT settlement form, should the annual VAT return be filed by February 28, 2014. Bernoni & Partners is a member firm of Grant Thornton International Ltd (Grant Thornton International). Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.
  • 3. 3 MARCH 3 17 25 31 IRAP Option (partnerships and one-man companies) – Communication of the option to determine the net value of production for IRAP purposes according to the same modalities used by joint-stock companies for 2014 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in February 2014) Annual 2012 VAT – Payment of settlement 2013 as resulting from the annual VAT return (possibility to pay by instalments) Tax on accounting books and ledgers – Payment of the annual government license on books and ledgers Intrastat Lists – Filing of the relevant forms for February 2014 Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in February 2014 Energy saving deduction (55%-65% bonus) – Filing of the communication for works not yet completed as at 31 December 2013 Tonnage tax – Communication of the option pursuant to art. 155 TUIR (Italian Consolidated Income Text) for the determination of the taxable base of sea shipping companies Associations’ Communication Form – Filing with the Revenue Office of data variations relevant for tax purposes Closed-end property investment funds – Payment of the last instalment of the7% substitute tax on results obtained as at December 31, 2010 for funds liquidated within December 31, 2011, to comply with the provisions of Law Decree n. 78/2010 Annual integrative communication to the “Archive of financial relations” of information concerning relations active in 2012 – Communication of data and information on financial relations held with clients in 2012 and relations held with clients in 2011 and ex-own account relations. Tax return on financial transactions (Tobin Tax) – E-filing of the return concerning financial transactions recorded in the previous solar year APRIL 10 Communication of operations relevant for VAT purposes (Spesometro) – monthly VAT taxpayers – Deadline for submitting the communication of operations relevant for VAT purposes carried out in 2013. For those operation for which issuing an invoice is not mandatory, the ecommunication has to be filed whenever the underlying operations reach an amount not lower than Euro 3,600 including VAT. Bernoni & Partners is a member firm of Grant Thornton International Ltd (Grant Thornton International). Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.
  • 4. 4 16 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in March 2014) 22 Annual integrative communication to the “Archive of financial relations” of information concerning relations active in 2013 – Communication of data and information on financial relations held with clients in 2013 and relations held with clients in 2011 and ex-own account relations. Communication of operations relevant for VAT purposes (Spesometro) – quarterly VAT taxpayers – Deadline for submitting the communication of operations relevant for VAT purposes carried out in 2013. For those operation for which issuing an invoice is not mandatory, the ecommunication has to be filed whenever the underlying operations reach an amount not lower than Euro 3,600 including VAT. Intrastat Lists – Filing of the relevant forms for March 2014 or for Quarter 1, 2014 730/2014 Form – Filing of this form with the employer or the social security institutions by the taxpayer VAT refund request – Filing of the mid-year application for the refund of Quarter 1 of the year for those taxpayers entitled to refund. Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in March 2014 or in Quarter 1, 2014 Communication of data concerning shareholders or family members of the entrepreneur granting loans or capital injections in favour of the company – Communication of personal data of the individuals that are shareholders or family members of the entrepreneur who granted, in 2013, shareholders/partners or family members of the entrepreneur for an overall amount, for each type of contribution, equal to or higher than Euro 3,600. Communication of company assets granted to shareholders or family members – Communication of the personal data of individuals that are shareholders or relatives of the entrepreneur and who received in use a company asset, should there be a difference between the annual consideration concerning the asset in use and the market value of the right to use said asset, with reference to 2013. 28 30 MAY 16 26 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in April 2014) Quarterly VAT – Settlement and payment of Quarter 1, VAT Intrastat Lists – Filing of the relevant forms for April 2014 JUNE 3 730/2014 Form – Handing of the 730 form and of the settlement form to employees or retired individuals (or to Bernoni & Partners is a member firm of Grant Thornton International Ltd (Grant Thornton International). Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.
  • 5. 5 16 25 30 withholding agents providing tax assistance) - Handing to the CAF or to another certified intermediary providing tax assistance by the taxpayer (for those taxpayers making use of CAF tax assistance) Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in April 2014 730/2014 Form – Handing of the 730 form and of the settlement form to employees or retired individuals (or to withholding agents providing tax assistance) UNICO 2014 and IRAP 2014 – individuals, partnerships and taxpayers subject to IRES – Payment of the relevant settlement for 2013 and of the first partial payment 2014 in one single payment or in a first instalment in case of division by instalments, as well as payment of withholding taxes for tax liberation and revaluation of immovable properties. Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in May 2014) IMU – Payment of the first instalment relevant to 2014 Flat tax – Payment of the 2013 settlement and first instalment for 2014 National Consolidated Return – Option (ex art. 117 TUIR) Extraordinary operations – Payment of the substitute tax instalment for higher values recorded in case of contributions, mergers and demergers. Revaluation of assets according to homogeneous classes – Payment of the first of the three annual rates (of equal amount with no interest) of the substitute tax (equal to 16% for depreciable goods and 12% for non-depreciable goods) due further to the revaluation occurred in 2013 of company assets as resulting from the financial statements as at 31 December 2012 Chamber of Commerce – Payment of the annual fee for 2014 Tax on the value of real estates held abroad – Payment of the 2013 settlement and of the first instalment for 2014 for properties held in 2013. Tax on financial assets held abroad – Payment of the 2013 settlement and of the first instalment for 2014 for financial assets held in 2013. Intrastat Lists – Filing of the relevant forms for May 2014 Revaluations of value of shareholdings and lands – Final deadline for (i) obtaining a sworn expert’s report on revaluation of land and shareholdings held as at 1 January 2014 and (ii) paying the first instalment of the substitute tax 730/2014 Form – Filing with the Revenue Office UNICO 2014 – Submission of the forms to post offices or designated banks for individuals not having a VAT number (taxpayers non subject to the electronic filing) Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in May 2014 Bernoni & Partners is a member firm of Grant Thornton International Ltd (Grant Thornton International). Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.
  • 6. 6 JULY 16 25 31 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent whose related invoices were registered for the first time in the periodic settlement of in June 2014) UNICO 2014 and IRAP 2014 individuals, partnerships and taxpayers subject to IRES and other taxpayers whose fiscal year is coincident with the solar year. Payment of the relevant settlement for 2013 and of the first instalment of 2014 in one single payment with a 0.40% increase - or in a second instalment in case of division by instalments - as well as of payment of withholding taxes for tax liberation and revaluation of immovable properties. Intrastat Lists – Filing of the relevant forms for June 2014 or for Quarter 2, 2014 Simplified and ordinary 770 form – Electronic filing of simplified 770 forms regarding solar year 2014 VAT refund request – Filing of the mid-year application for the refund of Quarter 2 of the year for those taxpayers entitled to refund. Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in June 2014 or in Quarter 2, 2014 AUGUST 20 25 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in July 2014) Quarterly VAT – Settlement and payment of Quarter 2, VAT Intrastat Lists – Filing of the relevant forms for July 2014 SEPTEMBER 1 Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in July 2014 16 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in August 2014) Intrastat Lists – Filing of the relevant forms for August 2014 25 30 UNICO 2014 and IRAP 2014 – “online” filing through Entratel or Internet of the returns for individuals and partnerships UNICO 2014 and IRAP 2014 – “online” filing through Entratel or Internet of the returns for resident joint-stock companies and commercial entities whose FY ended on 31.12.20132 For companies whose FY ends on a different dated than 31.12, the filing has to occur before the end of the 9th month following the FY end. 2 Bernoni & Partners is a member firm of Grant Thornton International Ltd (Grant Thornton International). Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.
  • 7. 7 UNICO 2013 – Deadline for the submission of integrating amending returns relating to 2012 income. VAT 2014 – Final deadline for the electronic filing of the annual return for 2013 Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in August 2014 VAT refunds – Deadline for the application for the refund of VAT paid abroad in 2013 (articles 38-bis1 and 38-bis2 of Presidential Decree n. 633/1972) 730 2014 II instalment – Communication to the withholding tax agent not to proceed with the second instalment or to proceed by paying a lower amount OCTOBER 16 27 31 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in September 2014) Intrastat Lists – Filing of the relevant forms for September 2014 or for Quarter 3, 2014 730/2014 Form – Filing of the integrative form with employees’ CAF or other certified intermediaries (for taxpayers making use of tax assistance) VAT refund request – Filing of the mid-year application for the refund of Quarter 3 of the year for those taxpayers entitled to refund Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in September 2014 or in Quarter 3, 2014 NOVEMBER 14 Communication of losses – Communication of losses for an amount exceeding Euro 50,000 pursuant to art. 109 para. 3bis of the TUIR 17 Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in October 2014) Quarterly VAT – Settlement and payment of Quarter 3, VAT Intrastat Lists – Filing of the relevant forms for October 2014 25 DECEMBER 1 UNICO 2014 and IRAP 2014 – Payment of the second instalment of 2014 IRES, Irap and Irpef or settlement in one single payment Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in October 2014 Flat tax – Payment of the second instalment for 2014 Tax on the value of real estates held abroad – Payment of the second instalment for 2014 for properties held in 2013. Bernoni & Partners is a member firm of Grant Thornton International Ltd (Grant Thornton International). Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.
  • 8. 8 16 29 31 Tax on financial assets held abroad – Payment of the second instalment for 2014 for financial assets held in 2013. Unified payment (withholdings – VAT – social security and welfare contributions) Letters of intent (communication to the Revenue Office of the data of the declarations of intent received in November 2014) IMU – IMU final balance for 2014 UNICO 2014 and IRAP 2014 – Deadline for the filing of UNICO and IRAP 2014 forms (referring to FY2013) to avoid a lacking return. Intrastat Lists – Filing of the relevant forms for November 2014 VAT – payment of the VAT partial instalment Tax Transparency – Deadline for the communication to the Revenue Office of the option pursuant to articles 115-116 of the TUIR for taxpayers whose fiscal year is coincident with the solar year and who intend to comply with the regulation above starting from 2014 Data processing Ledgers – Printing of the registers on paper. Inventory – Undersigning of the inventory related to the financial statements for the year ended on 31 December 2013 Reports on transactions with black-listed countries – Monthly reports of data concerning transactions occurred in November 2014 Feel free to contact us for any additional information you may need.. Kind Regards, Giulio Tedeschi Partner Bernoni & Partners is a member firm of Grant Thornton International Ltd (Grant Thornton International). Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.