Restyling of the tax calendar: The “Decreto Semplificazioni”

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The D.L. 73/2022 (so-called “Decreto Semplificazioni”) was published in the Official Journal nr. 143 on the  21st of June 2022 and it contains several news that reshape considerably the tax calendar 2022.

Below are summarized the most relevant.

Periodic VAT Settlement

Regarding the periodic VAT settlement, it has been defined the new deadline of the 30th of September instead of the 16th for the communication of the information of the second quarter of each year.

Intrastat

Also the Intrastat submission has been postponed to the 30th of the month following each relevant period instead of the 25th.

National register of State Aid (RNA)

A relevant change concerns indeed the extension of the deadline of the registration of the COVID-19 State Aid in the National register of State Aid (RNA): indeed, the postponement to the 31st of December 2022 for such registration has been the first signal of another significant deadline extension, initially expected for the 30th of June 2022: the self-declaration State Aid. The measure of the Italian Revenue Agency of the 22nd of June 2022 has confirmed the deadline of the 30th of November 2022 for the submission of the self-declaration.

Moreover, it is important to note that entities that have made use of the simplified settlement of the tax payment slips could benefit from the postponed deadline of the 30th of November 2022 for the submission of the self-declaration or, if subsequent, within the 60-day deadline after paying the amount due or the first installment. So, in case the deadline is later than the 30th of November, taxpayers will submit:

  • a first self-declaration by November 30th, 2022;
  • a second declaration (beyond Nov. 30/11 and within 60 days from the date of payment) in relation to the simplified settlement, where not already included in the first declaration.

IMU Return

The deadline for the IMU return related to FY 2021 has been postponed from the 30th of June 2022 to the 31st of December 2022. Whereas the deadline for the tourist tax return related to FYs 2020 and 2021 has been postponed from the 30th of June 2022 to the 30th of September 2022.

Stamp duty

Finally, the threshold for the deferral of the payment of stamp duty on electronic invoices for the first or first two quarters (starting with invoices issued on or after Jan. 1, 2023) is raised to €5.000 (from €250).