The red period of fiscal deadlines is coming: the month of May brings us closer to the key moment of budgets and tax returns for the year 2020. Let’s see what are the main fiscal deadlines and not of the upcoming month …
Here are some of the main tax deadlines for May 2021.
We remind you that tax and social security fulfilments on Saturdays or public holidays are considered timely if implemented on the first following business day.
10 MAY 2021
From today you can access your pre-filled 730/2021 form on the Revenue Agency website.
MAY 16 2021
Effective due Monday 17 May 2021
VAT – Quarterly subjects – 1st Quarter
Payment of VAT due in the first quarter of the year by quarterly taxpayers, with the use of mod. F24 – tax code 6031.
VAT – Periodic settlement – Monthly subjects
Payment of the VAT due to credit institutions or companies or postal offices and agencies or collection concessionaires using the form F24 – tax code: 6004 (monthly VAT payment – April), by monthly VAT payers.
INPS – Artisans and Merchants Contributions
Payment of the first (fixed) installment, – relating to the quarter January, February and March – calculated on the minimum income, by payment to credit institutions and companies or postal offices and agencies or collection concessionaires, with the use of the mod. F24.
Payment of withholding taxes made during the previous month (example: remuneration for the exercise of arts and professions – commissions for intermediation – salaries for employees) using the form. F24.
INPS – Employee contributions
Payment of contributions due on the salaries of employees for the previous month, by means of payment to credit institutions and companies or postal offices and agencies or concessionaires of collection with the use of the form F24
INPS – Separate Management Contributions
Payment, by the clients, of the contributions relating to the separate INPS management due on the remuneration paid during the previous month.
The F24 form is used for the payment.
Second installment deadline for self-settlement
20 MAY 2021
The deadline for the payment of contributions for the 1st quarter expires.
25 MAY 2021
INTRASTAT – monthly
Electronic submission of the monthly summary lists of the intra-community sales and purchases of goods and services relating to the previous month.
MAY 28, 2021
Lost Fund Support Decree
Closes the deadline for submitting applications for the non-repayable grant provided for by the support decree
To understand how to determine the grant in particular cases, we invite you to read: Support Decree: how to determine the grant for special cases.
MAY 31, 2021
Renewal of leases – Registration tax
For contracts not subject to “Coupon dry”, the deadline for the payment of the registration tax – equal to 2% of the annual rent – relating to lease contracts starting from day 1 of the month expires.
For the payment the mod. F24.
The deadline for the electronic submission of the Uni-emens return relating to the previous month expires.
For the news on the Uniemens flow for the supplementary funds, please read: The Uniemens-Cig flow makes its debut to streamline requests for layoffs
The deadline for the payment of stamp duty on electronic invoices for the first quarter of 2021 expires.
Taxpayers who have a debt of less than 250 euros can opt for the half-yearly payment.
You may be interested in the guide to stamp duty 2021: Stamp duty on electronic invoices
The deadline for submitting an application to INPS for emergency income expires.
Read our guide to emergency income here: Support and Emergency Income Decree: submission of applications by April 30, 2021
Variable expiration date for corporations and cooperatives
Filing of the financial statements and related attachments
Also for the year 2021 it is possible to approve the budget by 180 for the Coronavirus emergency.
We remind you that joint-stock companies and cooperatives must file the financial statements with the Business Office – through the Chambers of Commerce – within 30 days from the date of approval of the financial statements.
For those who approved the financial statements by April 30, 2021, the deposit deadline expires in May.
The documents to be filed are:
- the complete balance sheet (balance sheet, income statement and explanatory notes);
- the management report (when necessary);
- the report of the board of statutory auditors (if any);
- the minutes of the meeting for the approval of the financial statements;
- attestation of the payment of secretarial fees.
A section on our report is dedicated to the Financial Statements as at 31/12/2020. site. We invite you to consult it …
Monday 3 May 2021
CT BUDGET 2021
Excel tool for European budget with supplementary note in XBRL format
by Pegoli Maria Vittoria – Damore Giuseppe
To easily prepare the financial statements as at 31/12/2020 complete with Cash Flow Statement and Explanatory Note in XBRL format. Easy to use and full of automatisms, it saves hours of work!
CT BUDGET is a tool ideal for professionals that must:
draw up the balance
calculate the taxes
process the indexes
prepare the supplementary note opting for the ordinary, abbreviated or micro form
provide the prospectus of the report for the budget in abbreviated form
Why just enter the data once!
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