New month and new appointments (more or less fixed) with Tax. Let’s find out which are the most important dates to mark in red on the calendar, not only for taxpayers, but also for VAT numbers and companies. Give it to him VAT compliance up to the Imu declaration for home owners, let’s find out what the main ones are tax deadlines of July 2024. Here’s everything you need to know to stay updated on payments and communications to be made.
Tax deadlines of July 1, 2024
By 30 June of the year following the year in which possession of the properties began or in which significant changes occurred for the purposes of determining the tax, owners of luxury first homes or second homes are required to submit to the Municipality in which the properties are located there Imu declaration. This year, however, June 30th falls on a Sunday and the deadline is therefore postponed to July 1st.
Same deadline also for VAT taxpayers who have submitted the form VAT return 2024 and they chose to pay the balance of the value added tax due for 2023 by 30 June 2024 (1 July 2024 as 30 June falls on a Sunday). In this case you are required to pay in a single payment or as the first installment the VAT balance relating to 2023 resulting from the annual VAT return, increased by 0.40% per month or fraction of a month between 03.19.2024 and the payment date (therefore with interest of 1.60% if payment occurs on 1 July 2024).
July 15 tax deadlines
Furthermore, on Monday 15 July Amateur sports associations, non-profit associations and local associations who have opted for the preferential tax regime referred to in art. 1 of Law no. 398/1991, must provide for the annotation, even with a single registration, of the amount of the fees and of any income obtained in the exercise of commercial activities, with reference to the previous month, in the Prospectus approved with Ministerial Decree 11/02/1997 (Register Minor VAT for Associations Law 398/91), appropriately integrated.
On the same day, i VAT subjects must issue and record deferred invoices relating to goods delivered or shipped in the previous calendar month and resulting from a transport document or other document suitable for identifying the subjects among whom the operation is carried out, as well as invoices referring to the provision of services identifiable through suitable documentation carried out in the month previous solar.
July 16 tax deadlines
The usual appointments scheduled each month arrive on July 16th. Let’s start from monthly VAT payment for June: monthly VAT payers must pay the tax due for the month of June (for those who have entrusted the accounting to third parties, this is instead the tax relating to the second preceding month), using the F24 form.
Same deadline also for payment of INPS contributions. The picture of the reductions is completed by: the payment of withholdings for condominiums with tax substitutes and the payment of IRPEF withholdings for self-employment and employed work and social security contributions from employed workers.
Tax deadlines of July 25th and 31st
The deadlines for the electronic submission of the summary lists of intra-community sales and purchases of goods (INTRA 1-bis and INTRA 2-bis forms) and of the provision of services rendered/received to/by EU taxable persons (Form INTRA 1-quater and INTRA 2-quater Models). Obviously relating to operations carried out in the month of June, for VAT subjects with a monthly obligation, and relating to operations carried out in the second quarter of 2024 for VAT subjects with a quarterly obligation.
On July 31st, however, those who opted for payment in installments when joining the Scrapping quateris called upon to pay the 5th installment of the residual debt which was communicated by the collection agent to complete the “facilitated definition” of the loads entrusted to the collection agent from 1 January 2000 to 30 June 2022. The law however provides a five-day payment grace period.
