{"id":18344,"date":"2022-07-01T11:42:29","date_gmt":"2022-07-01T09:42:29","guid":{"rendered":"https:\/\/dev.andersen.dotandmedia.com\/?p=18344"},"modified":"2022-07-01T11:50:41","modified_gmt":"2022-07-01T09:50:41","slug":"restyling-of-the-tax-calendar-the-decreto-semplificazioni","status":"publish","type":"post","link":"https:\/\/dev.andersen.dotandmedia.com\/en\/restyling-of-the-tax-calendar-the-decreto-semplificazioni\/","title":{"rendered":"Restyling of the tax calendar: The \u201cDecreto Semplificazioni\u201d"},"content":{"rendered":"<p>The D.L. 73\/2022 (so-called \u201cDecreto Semplificazioni\u201d) was published in the Official Journal nr. 143 on the \u00a021<sup>st <\/sup>of June 2022 and it contains several news that reshape considerably the tax calendar 2022.<\/p>\n<p>Below are summarized the most relevant.<\/p>\n<p><strong>Periodic VAT Settlement<\/strong><\/p>\n<p>Regarding the periodic VAT settlement, it has been defined the new deadline of the 30<sup>th<\/sup> of September instead of the 16<sup>th<\/sup> for the communication of the information of the second quarter of each year.<\/p>\n<p><strong>Intrastat<\/strong><\/p>\n<p>Also the Intrastat submission has been postponed to the 30<sup>th<\/sup> of the month following each relevant period instead of the 25<sup>th<\/sup>.<\/p>\n<p><strong>National register of State Aid (RNA)<\/strong><\/p>\n<p>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 31<sup>st<\/sup> of December 2022 for such registration has been the first signal of another significant deadline extension, initially expected for the 30<sup>th<\/sup> of June 2022: the self-declaration State Aid. The measure of the Italian Revenue Agency of the 22<sup>nd<\/sup> of June 2022 has confirmed the deadline of the 30<sup>th<\/sup> of November 2022 for the submission of the self-declaration.<\/p>\n<p>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 30<sup>th<\/sup> 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 30<sup>th<\/sup> of November, taxpayers will submit:<\/p>\n<ul>\n<li>a first self-declaration by November 30<sup>th<\/sup>, 2022;<\/li>\n<li>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.<\/li>\n<\/ul>\n<p><strong>IMU Return <\/strong><\/p>\n<p>The deadline for the IMU return related to FY 2021 has been postponed from the 30<sup>th<\/sup> of June 2022 to the 31<sup>st<\/sup> of December 2022. Whereas the deadline for the tourist tax return related to FYs 2020 and 2021 has been postponed from the 30<sup>th<\/sup> of June 2022 to the 30<sup>th<\/sup> of September 2022.<\/p>\n<p><strong>Stamp duty<\/strong><\/p>\n<p>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 \u20ac5.000 (from \u20ac250).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The D.L. 73\/2022 (so-called \u201cDecreto Semplificazioni\u201d) was published in the Official Journal nr. 143 on the \u00a021st 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 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-18344","post","type-post","status-publish","format-standard","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Restyling of the tax calendar: The \u201cDecreto Semplificazioni\u201d - Andersen Italy<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.andersen.dotandmedia.com\/en\/restyling-of-the-tax-calendar-the-decreto-semplificazioni\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Restyling of the tax calendar: The \u201cDecreto Semplificazioni\u201d - Andersen Italy\" \/>\n<meta property=\"og:description\" content=\"The D.L. 73\/2022 (so-called \u201cDecreto Semplificazioni\u201d) was published in the Official Journal nr. 143 on the \u00a021st of June 2022 and it contains several news that reshape considerably the tax calendar 2022. 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Periodic VAT Settlement Regarding the periodic VAT settlement, it has been defined the new deadline of the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dev.andersen.dotandmedia.com\/en\/restyling-of-the-tax-calendar-the-decreto-semplificazioni\/\" \/>\n<meta property=\"og:site_name\" content=\"Andersen Italy\" \/>\n<meta property=\"article:published_time\" content=\"2022-07-01T09:42:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-07-01T09:50:41+00:00\" \/>\n<meta name=\"author\" content=\"Sonia Spagnol\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Sonia Spagnol\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/restyling-of-the-tax-calendar-the-decreto-semplificazioni\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/restyling-of-the-tax-calendar-the-decreto-semplificazioni\\\/\"},\"author\":{\"name\":\"Sonia Spagnol\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/#\\\/schema\\\/person\\\/cb5af12c5bec332705e6df89c8d9a1d1\"},\"headline\":\"Restyling of the tax calendar: The \u201cDecreto Semplificazioni\u201d\",\"datePublished\":\"2022-07-01T09:42:29+00:00\",\"dateModified\":\"2022-07-01T09:50:41+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/restyling-of-the-tax-calendar-the-decreto-semplificazioni\\\/\"},\"wordCount\":380,\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/restyling-of-the-tax-calendar-the-decreto-semplificazioni\\\/\",\"url\":\"https:\\\/\\\/dev.andersen.dotandmedia.com\\\/en\\\/restyling-of-the-tax-calendar-the-decreto-semplificazioni\\\/\",\"name\":\"Restyling of the tax calendar: The \u201cDecreto Semplificazioni\u201d - 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