Scadenze fiscali

2024 tax calendar, new tax return deadlines, but the December truce is skipped

The new Simplifications and Compliances decree rewrites the path of appointments with the Tax Office for all taxpayers, be they companies, VAT numbers, individuals.
The provision is one of the delegated decrees of the complex tax reform work.
The main changes concern the unification of the deadlines for submitting tax returns, while the stop on payments for the month of December is no longer valid.
While waiting for the definitive approval of the new Irpef rates, which should arrive within the next week, here are the main news on the new 2024 tax calendar.
Tax return, here are all the new deadlines The most important impact of the tax deadlines concerns the declarations of incomes.
The new 2024 tax calendar provides for the harmonization of the deadlines for submitting tax returns.
The scope of application of the pre-compiled form has also been extended to natural persons with a VAT number and flat-rate workers.
The deadline for submitting the tax return has been set for September 30th with both the 730/2024 form and the Personal Income model.
The latter model was generally presented by November 30th of each year.
For 2024, the pre-compiled tax return form will be available from 30 April, which can then be downloaded and checked.
It will then be possible to make changes or forward it without modifications.
Only from 2025 will it be possible to submit the tax return starting from 1 April, however the sending of the pre-compiled form is an exception.
Also for the presentation of the IRAP form the deadline is set at 30 September 2024.
For the IRES declaration the deadline is set at the 9th month following the end of the tax period, therefore also in this case on 30 September.
Previously the deadline was set at the last day of the eleventh month following the end of the tax period.
Also on 30 April 2024, the software for completing the ISA forms will be online, and they are generally revised every year.
From 2025 the Isa software will be available starting from March 15th.
Tax truce in August and December, but payments are due.
The tax truce for the months of August and December has been confirmed, in fact in these months compliance letters and good-natured notices for automated and formal checks of declarations will not be sent.
From August 1st to September 4th there are no payments.
However, the payments due for the month of December will not be postponed because the effects on tax revenue would be excessive and it could be difficult to find coverage for the state budgets.
The tax schedule has been modified with the addition of a further deadline for tax advances, the deadlines are still set at the 16th of the month.
However, there is also another novelty, in fact in the event that the payments for VAT settlement (monthly and quarterly) and Irpef withholdings have a value of less than 100 euros, it will be possible to postpone the payment by merging the instalments.
read also VAT numbers, the deadline calendar for the 2024 tax changes.
Compared to the new 2024 tax calendar, there has been no shortage of criticism from professionals in the sector, and in particular accountants, who claim an excessive workload linked to the new tasks.
What creates difficulties, for example, is the unification of the deadlines for the presentation of all the forms for the submission of tax returns as of 30 September, only partially mitigated by the expansion of the number of subjects who can use the pre-compiled form.

Author: A.W.M.

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