At the beginning of the year, the Revenue Agency implemented the new models for 730, 770, single certification and VAT. The first deadline to mark on the calendar is precisely for Certification only, which must be transmitted electronically by 16 March. Instead, there is time until April 30 for the template VAT. But what are all the deadlines, in detail?
Tax return 2021, what to do by March 16
As for the 2021 deadlines related to the tax declaration, the news are different (also because of the Covid), especially for companies and professionals with their own staff.
By 16 March:
- i substitutes tax must transmit to the Agency the Single certification 2021;
- the obliged subjects (including schools) must transmit the data relating to deductible expenses to allow the preparation of the pre-filled declaration forms.
As regards the tax year 2020, the deduction Irpef at 19% it is only for expenses traceable (with the exception of medicines, medical devices and health services provided by public / private structures accredited to the National Health Service: these can be deducted even if paid in cash).
However, within the deadline set for sending the data, it is possible to submit to the Revenue Agency one’s opposition to the use of the data in the pre-filled declaration.
Tax return 2021, all deadlines
Once the data has been received, the Revenue Agency will allow you to consult the pre-filled tax returns from 30 April 2021. To be able to make the necessary changes you will have to wait for the 14 May 2021.
From that date, in fact, you can then send the tax return respecting the following deadlines:
- by June 15, 2021: declarations submitted by May 31 to the withholding agent or to the CAF / qualified professional;
- by 29 June 2021: declarations submitted between 1 June and 20 June 2021;
- by 23 July 2021: declarations submitted by the taxpayer to the CAF / professional or to the substitute from 21 June to 15 July 2021;
- by 15 September 2021: declarations submitted from 16 July to 31 August 2021;
- by 30 September 2021: declarations submitted from 1st to 30th September 2021 and for pre-filled 730 forms sent independently;
- by October 25, 2021: presentation by the taxpayer of the supplementary declarations to the CAF / professional;
- by 10 November 2021: transmission to the Revenue Agency, by the CAF / professional, of the supplementary declaration;
- by 30 November 2021: sending the pre-filled Income form.
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