More time, but more additional time will probably be needed. The communication to the Revenue of the options on the discount on the invoice and assignments of building credits for 2022 and that of the condominium administrators gain 15 days with the conversion law of the Milleproroghe decree (law 14/2023 published in the “Official Gazette” of 27 February) . But, also following the squeeze on the sale, the need to have more time to transmit the data to the tax authorities that will be used for the pre-compiled declaration emerges among the experts. With the effect that a further possible extension would also forcefully postpone the deadline from which the Agency makes the draft tax return available (currently set at 30 April which, this year, falls on a Sunday). But in all of this it is necessary to take into consideration the constraints imposed by the communication of the necessary data to Eurostat by 1 April.
The accountants: push forward the terms
A precise input has already been sent from the accountants to the Government and Parliament. In the package of modification proposals presented on Legislative Decree 11/2023 (the one precisely on the tightening of sales), the National Council has already asked to further review the terms for communications.
In particular, the National Council (Cndcec) proposes the postponement of the communication of the directors to 17 April 2023 and of the communication of sales and discounts on the invoice to 28 April 2023 for the data necessary for the pre-compiled 730 and to 16 October 2023 for those relating to companies and VAT holders.
The effects on the fiscal calendar
In the redesign hypothesis hypothesized by the accountants, the deadline for making the pre-compiled declaration available (730 and Income) would thus be deferred to Monday 22 May for 2023. In fact, the deferment in the availability of bonus data would require the Revenue time frame to complete the fine-tuning of the statements.
In fact, in cascade – and as already happened last year (when the precompiled form was made available on May 23) – the postponement of the date of making it available would also produce an automatic shift of the date from which it will be possible to accept or modify and then send the pre-compiled declaration (last year the “start” was set as from 31 May).
