2024 Tax Law Decree: Changes for VAT Numbers, Employees, and Pensioners

COSENZA – The Meloni government has launched a new law decree on tax matters which provides for several changes in 2024. Even those who have a VAT number will be able to use the pre-compiled tax returnwhile for the 730 model which is available to employees and pensioners and for the Irpef reimbursement there will be some more possibilities.

First of all, the declarations must be submitted by Monday 30 September 2024and the balances can be paid in installments until December 16th. Furthermore, the Revenue Agency will not be able to send communications either in August or December.

Tax return and VAT numbers in 2024

The decree provides for VAT numbers, which in 2024 will be able to use the pre-compiled income declaration. It remains to be seen whether it will be advantageous to adhere to this model. In any case, the deadline for submitting the tax return will change: it will be 30 September 2024, and not 30 November as happened in previous years for VAT numbers.

As for the employees eh pensioners which present the model 730, it will become possible to verify the data collected by the Revenue Agency before submitting the return. More detailed instructions for accessing this data will arrive during 2024. Also in 2024, all natural persons who do not have a VAT number will be able to use the 730 form, for any type of income and there will no longer be an obligation to use the Personal Income (or PF Income) form in some cases. The deadline for submission remains set at 30 September 2024.

Irpef refunds or balance payment

For Irpef refunds, those with income from employment will be able to ask the Revenue Agency to disburse the money directly, and not through the company (and therefore from the pay slip). If, however, you do not have to receive a refund, but pay an Irpef balance, you can still do so without going through the company (which would normally withhold the difference from your salary) but by paying with the F24 form. To pay the F24 form it is also possible to use PagoPA, the same platform that allows you to pay the Public Administration in other situations. You can make the payment online, or contact your bank or post offices. Again with regard to the payment of the balance and the first Irpef advance, the payment may be divided into several installments and the payments may be set (previously there were six). The last date for payment will be 16 December 2024. The same deadlines will also apply to those who have a VAT number.

-Sky advertising-

2023-12-30 16:44:24
#Tax #return #tax #rules