Taxes, VAT, 730 and dry coupon: all May deadlines

May is a month full of fiscal deadlines: from the sending of the 2023 VAT return scheduled for tomorrow, to the deadline for presenting the VAT Tr. Furthermore, from tomorrow the Pre-compiled 2023 will start: from the afternoon the declarations already completed by the Revenue Agency will be able to be consulted, while from Thursday 11 May it will be possible to accept, modify and send the 730 and the Income form.

Prefilled
The declaratory season will close on 2 October for those who send the 730 directly via the web application and on 30 November for those who use the pre-compiled Income form. Declarations this year will be even easier to use, thanks also to the possibility of delegating a trusted person both online and via videocall. The data transmitted to the Agency is growing further, exceeding 1 billion and 300 million this year (+8% compared to 2022). Of these, over one billion (80% of the total) relate to health care costs. This is followed by insurance premiums (99 million), single certifications for employees and self-employed workers (73 million), transfers for restructuring (11 million), data relating to interest expense on mortgages (8.5 million) and school expenses (6.5 millions).

VAT returns 2023
At the beginning of the month, the 2023 VAT return relating to the year 2022 must be submitted electronically. Businesses, artisans and traders, self-employed workers and professionals, VAT number holders, partnerships and corporations, credit institutions and other subjects are involved. Quarterly refunds for the first quarter of 2023 can be requested by 2 May by submitting the VAT Tr form. IRPEF Paper presentation at post offices of the Income Model declaration for 2023 of natural persons from tomorrow to 30 June 2023 (in case of presentation electronically by 30 November 2023).

Dry coupon
By May 16, payment with Model F24 of the withholdings made in the previous month by real estate intermediaries, as well as by those who manage telematic portals, upon payment to the owners of the rents of the short-term lease contracts collected through them.

Stamp duty
Payment, in a single solution, of the stamp duty relating to deeds, registers and other tax-relevant electronic documents issued or used in the previous year (electronic invoices excluded).

Insurance tax
Payment of the tax due on premiums and accessories collected in March 2023 as well as any adjustments to the tax due on premiums and accessories collected in February 2023.