The January 2024 tax deadlines

After the holidays, the calendar of new deadlines for the year begins. Numerous obligations are expected in January 2024, from the payment of the second advance for minor VAT numbers to the request for exemption from the Rai license fee

2024 starts with a calendar full of important events with the tax authorities.

Between tax deadlines expected in January The deadline set for Tuesday 16th for the payment of the loan occupies a prominent place second advance payment of income taxes due from VAT numbers benefiting from the postponement of the canonical deadline at the end of November.

Appointment also scheduled for the presentation of the application for exemption from payment of the Rai license fee, to be sent by January 31st, as well as for domestic employers called to the fund for the payment of the last installment of 2023 of the contributions due for domestic workers and carers.

Contributions for domestic workers and carers expire on 10 January 2024

It is precisely the contributions relating to domestic workers that inaugurate the January schedule.

The deadline to be respected is that of January 10, 2024, final date for the payment of sums due in relation to the fourth quarter of last year.

Employers will therefore have to pay the contributions of domestic workers and carers for the months of October, November and December, calculating the sums due based on the INPS rates and, among other things, the expected working hours.

There are various payment methods and, alongside the now familiar PagoPA slips, it will be possible to use the online services available on the IO APP.

The second advance payment of income taxes for minor VAT numbers expires on 16 January 2024

What characterizes the calendar of the month is undoubtedly the appointment with the second advance payment of income taxes.

By the deadline of January 16, 2024 it will be necessary to pay the sums due, based on what emerges from the tax return, in a single payment or in installments.

Those affected by the mid-month fulfillment are the VAT number holders who are beneficiaries of the postponement of the canonical deadline of November 30th for the payment of the second advance installment, i.e. natural persons with the amount of revenues or compensation relating to the tax period 2022 not exceeding 170,000 euros.

The total sums due may be paid in installments in a maximum of five installments, to be paid starting from January 16th and by the 16th of each month until May. In case of payment in installments, interest equal to 4% per year will be applied.

The periodic obligations for VAT numbers and withholding agents regarding IRPEF withholdings, INPS contributions and VAT payment also expire on January 16th.

Double appointment on January 25, 2024 with Intrastat lists

Having arrived close to the end of the month, holders of a VAT number who operate abroad will have to mark the date of January 25th in red on their calendar.

For intra-community trade, it will be necessary to send the documents by January 25th Intrastat listsan event that this month affects both VAT numbers with monthly obligations and quarterly ones.

In the first case, therefore, sending the data to the Revenue or Customs Agency will concern the transfers of goods and the provision of services relating to the previous month. For the quarterly reports, we will instead look at the months of October, November and December 2023.

VAT advance payment on 26 January 2024

The deadline to benefit from is also on the calendar active repentance on sanctions relating to omitted or insufficient payment of theVAT down payment.

Anyone who has not paid the sums due by December 27th will be able to comply by January 26th 2024 by paying the fine reduced to 1.5% per day of delay (1/10 of 15%).

Please remember that active repentance allows you to benefit from the reduction of the fine based on the timing with which the sums due are paid after the deadline.

In the event of a delay not exceeding 90 days, the sanction on which to apply the various reduction percentages envisaged goes from 30% to 15%, thus making it more convenient to comply in a timely manner.

On 31 January 2024 the deadline for the request for exemption from Rai license fees and the sending of health expenses

Two further obligations close the January schedule.

By January 31, 2024 you will need to apply to request theexemption from paying the Rai license fee for the current year. Electricity users who do not have a TV at home can submit a request to the Revenue Agency.

By the same date healthcare workers they will instead have to send the expense data supported by taxpayers during the second half of 2023, through the services available on the TS System portal.