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Tax Pills

Coronavirus Decree, here is the new fiscal calendar for millions of individual taxpayers filling out the 730/2020 tax return


The law decree n. 9/2020, relating to the adoption of urgent measures regarding the containment and management of the emergency arising from the Covid-19 virus, has also extended some tax deadlines valid for all taxpayers, and not only for those residing within the so-called “red areas”. Here are the new closing-dates :
March 31, 2020, will be the new the deadline by which tax withholding agents must send the UC, or Unified Certification, and third parties must send the data useful for the pre-filled fiscal declaration (with the exception of the expenses due to be registered with the Health Card system);
May 5, 2020, will be the day when pre-filled tax returns will be available to taxpayers on the Agency portal;
September 30, 2020, is the new deadline for sending the precompiled 730 tax return.
Below is a summary table with old and new deadlines.

Tax Fulfillments
Deadlines 2020
(before modification)
Deadlines 2020
(post modification)
Communications from external entities (banks, insurance companies, social security institutions, building managers, universities, nursery schools, veterinarians, etc.) * February 28 March 31
UC electronic transmission to the Revenue Agency   7 March 31 March
Making the pre-filled declaration available
15 April 5 May
Deadline for submitting the pre-filled 730 tax return
23 July 30 September

* the deadline for sending data on healthcare expenses to the Health Card system remains unchanged (31 January 2020)

The new 31 March deadline for sending data related to the pre-compiled tax declaration – The new closing date will affect the following volume of data: • Insurance contracts and premiums;• Supplementary pension contributions;• Social security contributions;• Liberal payments to Third Sector Entities;• Passive interests;• Reimbursement of health expenses;• Building renovation and energy saving on common condominium parts;• Funeral expenses;• Expenses for attending kindergartens;• University expenses and University fees reimbursed.

Stefano Latini