Tax filing becomes even easier. Already starting from the current 2024 declaration campaign, the presentation of the 730 form, announces the Revenue Agency, will be further facilitated thanks to the presentation in a simplified mode, usable by employees and pensioners. The declaration forms relating to income taxes, VAT and IRAP have also been streamlined and easier to compile. These are new provisions set out in the Tax Compliance Decree (Legislative Decree no. 1/2024), which implements some guiding principles of the tax reform, on which today’s circular from the Agency provides the offices with operational instructions. In particular, the examination of the new rationalization and simplification measures regarding tax declarations is divided into four distinct paragraphs, dedicated respectively to the simplifications in favor of natural persons who do not have a VAT number, to those for VAT holders, for withholding agents and regarding the revision of the deadlines for submitting returns.
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