Tax deadlines September 2023, from the 730 model to the scrapping of the folders

The calendar of tax deadlines starts again after the short summer break. From the 730/2023 model to the double appointment with the scrapping of folders, the focus of the September obligations

September month of restarts, also for the tax authorities. After the August break, it’s time to look at the calendar of obligations for employees, retirees and VAT numbers. The first two categories of taxpayers will have to send the 730/2023 model, the simplified tax return also available in pre-compiled form on the Revenue Agency portal, by the end of the month. The important appointment with the scrapping of the folders is also set for 30 September: the communication of the sums due will be sent by this date, a step which marks the start of the phase of payment of the discounted amounts of penalties and interest. Also note the deadline for applications in the regions affected by the floods during the month of May.

On 4 September, the summer suspension of good-natured notices ends

The summer truce that started on August 1 and which also involved the tax controls of the Revenue Agency ends on 4 September.

Specifically, the first Monday of the month coincides with the date from which the count of the 30 days available for the payment of amicable notices and communications of tax irregularities restarts.

Payment terms have remained frozen in the period from 1 August to 4 September. It will therefore be necessary to take the calendar in hand and calculate the time available to pay the sums due, benefiting from the reduction of the ordinary fine equal to 30%.

The ordinary term of 30 days passes to 90 days in the case of electronic notices sent to the intermediaries who have sent the relevant declaration.

Deadline on 18 September 2023 for the payment of the 2023 income tax installments

In the September schedule, the appointment with the payment of 2023 income tax in installments returns.

The deadline is set for Monday 18 September, the deadline by which VAT holders will have to pay the third of the installments due in relation to the balance and the first advance of IRPEF, IRES, IRAP and other substitute taxes emerging from the tax return.

Periodic compliance and Intrastat

There is no shortage of periodic fulfilments in the calendar of September tax deadlines involving VAT holders.

In detail, by the deadline of Monday 18 September it will be necessary to pay the IRPEF withholding taxes and INPS contributions for the month of August as well as the VAT for taxpayers with monthly payments.

On the other hand, the deadline for the Intrastat lists is set for Monday 25 September, a fulfillment which affects i VAT holders which in the month of August carried out transactions for the sale of goods or services to EU subjects.

Last call for model 730/2023

At the end of the month, the appointments with the tax authorities get underway. The deadline for sending the 730/2023 form is set on 30 September, but the deadline, falling on a Saturday, is slightly postponed to Monday 2 October.

Two more days for the presentation of the tax return by employees and pensioners, who will be able to proceed according to the usual methods, thus relying on CAF, professionals and withholding agents or by opting for do-it-yourself submission by the features of the pre-compiled 730 model.

The season of the 730/2023 model is therefore coming to an end, which started on 2 May with the provision of the pre-compiled declaration by the Revenue Agency.

Once the deadline of 2 October has passed, those who have not sent the 730 form will be able to fulfill the obligation to send the annual return using the Income form. The main consequence at an operational level consists in the times for tax refunds, destined to lengthen considerably compared to what is foreseen for those who send the pre-compiled and ordinary form 730.

Double appointment with the scrapping of folders on September 30, 2023

The end of the month marks the closing of the preparatory phase for the operational start of the quater scrapping of the tax bills.

By 30 September, the Agenzia delle Entrate Collection will complete the procedure for transmitting to taxpayers notification of the sums due, the document containing the bill to be paid to regularize one’s debt situation.

The communication will in fact contain the amount to be paid, net of penalties and interest, and the related payment slips. The first deadline to keep in mind is therefore that of 31 October, the date by which it will be necessary to proceed with the payment of the first of the installments of the facilitated definition.

The window for applications from residents of the Emilia Romagna, Tuscany and Marche regions affected by the floods in early May will also close on 30 September. from January 31 next year.

VAT communications and health expenses

The calendar of the month closes with two further appointments scheduled for 30 September, automatically deferred to Monday 2 October.

VAT holders will have to send the LIPEs for the second quarter of 2023 by this date, the communication of the VAT payments therefore relating to the months of April, May and June.

The first deadline of the year relating to healthcare expenses is also set at the end of the month, with the communication of the data on the costs relating to the first semester, which will flow into next year’s pre-compiled declaration.