The beginning of the month brings with it more or less fixed appointments with the Tax. Let us therefore begin to understand which will be the most important dates to highlight on the calendar not only for taxpayers, but also for VAT numbers and companies. Give it to him VAT obligations until the deadlines concerning quater scrapping and special repentance, let’s find out what the main ones are expected May 2024 tax deadlines. Let’s find out everything you need to know to stay updated on payments and communications to be made.
730 pre-populated
The date to mark on the calendar, in reality, is April 30th, when the deadlines for access to the pre-filled form 730 and Income pre-populated. In fact, in May, the phase of electronic modification and sending of the tax return will begin, which can be sent directly or through intermediaries starting from May 20th. In both cases, attention must be paid to the deadline of 31 May: anyone who sends their tax return by that date will be able to obtain the IRPEF refund due as early as July, for employees, or in August for pension holders.
Deadlines May 16th
As usual, the hottest period is mid-month. May is no exception, as Thursday the 16th sees some of the most important deadlines of the month. On this date the deadlines for paying the first installment of the fixed contributions for artisans and traders expire. In detail, the VAT number registered with the specific INPS management will have to pay the first of the installments due in relation to IVS contributions, i.e. the minimum quota due regardless of the income earned.
Same deadline, i.e. May 16th, also scheduled for periodic IRPEF, VAT and INPS obligations. Not only that, among the commitments to mark on the calendar there are also:
- the Tobin Tax, i.e. the tax on financial transactions;
- the payment of tax withholdings, which must be carried out by tax withholding agents;
- payment of DM10 contributions by employers;
- the entertainment tax.
Deadlines May 27th
The deadline forsending Intrastat lists, normally scheduled for the 25th of the month, is postponed to Monday 27 May considering that the canonical deadline falls on a Saturday. This is a requirement that involves intra-community operators with a monthly obligation and therefore concerns the sale of goods and the provision of services rendered in the previous month to EU entities.
Deadlines May 31st
It is expected at the end of the month payment of stamp duty on electronic invoices for the 1st quarter, to be carried out by 31 May 2024. This is a requirement that concerns operators who must pay an amount of stamp duty on electronic invoices exceeding 5,000 euros.
Same date also for fourth installment of the scrapping quater. The deadline concerns taxpayers who have joined the facilitated definition of tax bills and who have paid the three previous installments due by March 20th.
Taking into account the five-day tolerance, there will in any case be until June 5th to pay the sums due and not incur the forfeiture of the benefits granted by the tax authorities. Speaking of situations with the tax authorities, the deadline for the special repentance falls at the end of the month.
