FOOD LAW IN ITALY ASSISTANCE
ITALY VAT REPRESENTATIVE

Accountants, Auditors, Tax Consultants, Lawyers in Italy




Export Invest in Italy 2018

 

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prof.franceschin

TAX CONSULTANTS IN ITALY

Taxation in Italy


Tax Return in Italy


The individual and legal persons non residents in Italy which gain profits in Italy must pay the income tax Italy and submit the declaration with the Italian tax authority (Agenzia delle Entrate).

 

The non residents subjects can fill the tax return abroad and send it to the Agenzia delle Entrate by registered letter.

 

The declaration forms are available for free:

  • at municipality tax office
  • at the website of the Ministry of Finance

The Agenzia delle Entrate does not send to the taxpayers:

  • any return form to be filled
  • any reminder for payments.

The following persons:

  • retired persons
  • employees
  • persons with a fixed term work agreement

can choose between the following return forms:

  • 730 form (used for more complex returns)
  • Unico form.

The following persons use the 730 form if they perceive additional income, such as:

  • profits from land and buildings
  • dividends from company participation
  • income coming from on-going work.

The taxpayer using the 730 form can get the reimbursements of deductible expenses after 60 days from the filling:

  • in his paycheck or
  • pension.

A couple of spouses may choose to file a joint tax return signed by both, so that the payment of tax is joint , but they are taxed separately.

 

The Unico form (it has 44 sections) must be filed by professionals or self-employed workers with the VAT code, it is possible to attach documentation (expense receipts and medical expenses).

 

The 730 form must be filed into May 31st by a professional accountant or tax service centre. 

 

The Unico form must be submitted into July 31st:

  • at a bank or
  • at a post office;

it is possible to submit it by electronic way (through an accountant) into September 30.

 

The personal income tax (IRPEF) balance payment and the IRPEF first advance payment for the following year must be paid into half of June or into half of July with a surcharge of 0,4%.

 

The first advance installment to pay is equal to 40% of 99% of the tax paid for the previous year; the remaining  60% into November 30th; anyway the taxpayer can choose to pay the amount due into half of June up to 7 monthly installments.  



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