Tax deadlines for companies: here are the most important ones

Navigating the different tax deadlines for companies is not easy: this is why we decided to delve deeper into the topic with our partner F2D, an expert on the subject.

Anyone with a business, business owner or self-employed person knows that there are some important dates to mark on the calendar: the 2022 tax deadlines.
These are important appointments not to be forgotten so as not to risk running into sanctions and unnecessary waste of time.

The most important tasks of the coming months

Juggling dates, rules and forms is certainly not easy, considering that further innovations are often introduced for which you need to stay updated. This year, for example, with the recent tax decree, it was decided to extend the payment of tax bills from 60 to 180 days for documents notified from 1 September to 31 December 2021, just as an extension of the payment of IRAP was established: after the suspension obtained through the Relaunch decree, the deadline was postponed from 30 November 2021 to 31 January.

VAT and quarterly LIPE deadlines

So what are the tasks to mark in the tax schedule for the next few months?
We start with the payment of VAT, the balance of which for the 2021 fiscal year, if you are in the quarterly VAT regime, must be paid by 16 March. Be careful if the payment is made in the following months: by June 30th – the deadline for income taxes – an interest equal to 0.40% is calculated for each month following March 16th. If you opt to pay the VAT balance in installments, the interest is 0.33% for each month, with a deadline set at 30 November.

You have until April 30th to send the VAT return for the year 2021, while the documents for monthly VAT communications are available starting from the first day of each month. The drafts for periodic communications, however, are accessible from the sixth day of the second month in reference to the quarter subject to the VAT payment.

As regards the periodic VAT payment (also called LIPE) – the electronic communication that must be sent quarterly to the Revenue Agency to summarize the data of your VAT payments – the transmission deadlines are as follows:

• May 31, 2022 for the first quarter of 2022
• September 16, 2022 for the second quarter of 2022
• November 30, 2022 for the third quarter of 2022
• February 28, 2023 for the fourth quarter of 2022

Ires, Irpef and Irap

As regards Ires, Irpef and Irap, the first installment must be paid by 30 June while the second by 30 November. The possibility of paying in two installments is triggered if the amount due exceeds 103 euros. Usually the first is equal to 40% of the amount, the second to the remaining 60%, but for taxpayers who use the ISA models (specific business activities, professions and arts identified by the Ministry of Economy and Finance) the distribution is equal to 50% per instalment.

Unique Certification and more

In the calendar of tax deadlines, it is also necessary to note the forwarding of the Single Certification to the recipients and the Revenue Agency by March 16th. But be careful: for the income certifications of some self-employed workers the date can be postponed until October 31st.

Instead, the data relating to the transfer of goods and provision of services carried out and received to and from subjects not established in the territory of the State, relating to the first quarter of 2022, must be communicated by 2 May. This is the so-called Esterometro.
The mandatory minimum contribution for artisans and traders for the first three months of the year must also be paid to INPS by the 16th of the current month. Finally, by May 31st, stamp duty must be paid on electronic invoices for the first quarter of the year; the date is postponed to September 30th if the amount is less than 250 euros.