Pre-filled declaration 2024one arrives from the Revenue Agency guide for taxpayers who opt to send it independently via the Tax Office’s online services.
Coinciding with the start of the modification and submission phase starting from May 20th, the Agency published the handbook which aims to guide the taxpayer step by step in the procedure access, review and submit of the pre-compiled tax return.
Among the main innovations is the launch of simplified model 730, which aims to extend the audience of employees and pensioners who will opt for the pre-compiled declaration. Also making its debut pre-populated for VAT numbers.
Pre-filled declaration 2024: the Revenue Agency guide online
There pre-filled declaration 2024 takes a new step towards simplification, thanks to the greater number of data that taxpayers will already find included in the form available online and to the new compilation method, which relieves the declarant from the task of examining the data entered section by section.
This is one of the aspects highlighted in the preface by the Director of Revenue, Ernesto Maria Ruffini, in the guide to the 2024 pre-compiled declaration.
The document contains all the useful instructions for independently sending the tax return, starting from the new features of the simplified form 730.
On the site dedicated to the pre-compiled declaration, the taxpayer will be able to choose whether to do the ordinary pre-compiled form 730 or the simplified one, a new guided path in which:
“the information available on the income situation and expenses incurred by the taxpayer (or dependent family members) is made available in a detailed manner and represented in an intuitive way.”
THE data is divided into different sectionsfrom information on the family unit to that on the different categories of deductible expenses, and only after confirmation or modification by the taxpayer will they be automatically reported in the corresponding fields of the model 730.
News also on the front of enabling procedureswith the possibility of requesting the same via the online video call service accessible from the section “Book an appointment” of the Revenue Agency website.
- Pre-compiled declaration 2024 – the tax guide
- Download the Revenue Agency handbook
Pre-compiled 2024 declaration also for VAT numbers
Among the new features is also the extension of the 2024 pre-compiled declaration for VAT number holders, in particular for natural persons with income from self-employment and business or other income that cannot be declared with form 730.
The pre-filled Income form part in an experimental form and within it the taxpayer will be able to view the information useful for completing and sending the tax return, based on the data transmitted by third parties to the Revenue Agency.
For the first year of experimentation, the pre-populated LM form of file 3 of the Personal Income model will be made available to subjects who join the advantage scheme for youth entrepreneurship, workers on the move and those who benefit from the flat-rate scheme. with the information taken from the unique self-employment certifications.
For flat rates, it will also be possible to join the biennial preventive agreement using the pre-compiled declaration.
Double deadline for the 2024 pre-filled declaration
Finally, it is worth highlighting the deadlines to monitor.
For the presentation of the pre-compiled form 730 there will be time until September 30, 2024.
The longest deadline for the Income model has been confirmed for this year, which can be transmitted by October 15th. From next year, barring anything new, the deadline will move to September 30th for everyone.
In the table all the dates that mark the appointments relating to the 2024 pre-compiled.
| Date | Appointment relating to the pre-compiled form |
|---|---|
| April 30th | Access to the pre-compiled |
| May, 20th | Modification and sending of the pre-compiled 730 declaration or the pre-compiled income form |
| May 27th | Cancellation of models already presented |
| 3 June | Sending the following types of models:
|
| June 15 | Adherence to the Composition with Creditors by presenting the Income form after having filled in the appropriate fields of the LM framework |
| June 20th | Deadline for canceling the 730 and the 730 corrective income form sent via the web application |
| June 26th | Deadline for canceling the Income form (and the corrective RPF models connected to it) already sent with the F24 form via the web application |
| July 1st | Deadline for payment of the balance and first advance payment for taxpayers with 730 without withholding tax or with the Income model |
| July 31st | Deadline for the following payments:
|
| September 27 | Deadline for canceling the Income form (and the corrective RPF forms connected to it) sent without the F24 form via the web application |
| September 30th | Deadline for submitting the pre-filled 730 to the Revenue Agency directly via the web application |
| October 10th | Deadline for communicating to the withholding agent that you do not wish to make the second or only IRPEF advance payment or that you wish to make it in a lower amount |
| October 15th | Deadline for submitting:
|
| October 25th | Deadline for submitting the supplementary 730 to the CAF or authorized professional, possible only if the integration involves a greater credit, a lower debt or an unchanged tax |
| 11 November | Deadline for submitting the corrective 730 type 2 to the Revenue Agency directly via the web application |
| December 2 | Deadline for the payment of the second or single advance for taxpayers with 730 without withholding tax or with the Income model |
| January 14th | Deadline for submitting the pre-compiled “late” Income form (within 90 days of the deadline), via the web application or by downloading the PF Income Online 2024 software |
