Can a taxpayer who has a VAT number and income from work or pension file 730? And if the income from the tax number is zero?
An interesting question arose about the income tax return in the editorial board of Lavoro e diritto: in particular, the reader wants to know if those who have a value-added tax number, but at the same time have pension income, can do this, that is, submit form 730 or It should make the income form mandatory. He also wants to know if anything changes if he generated income with a VAT number or if the VAT number was zero.
The question is very important because, first of all, it can extend to employees, but they also have a VAT number. Finally, it is useful to know the answer to the questions and to clarify these doubts because, as we know, by filing a 730, the taxpayer uses the tax withholding agent both in the situation where he has to pay taxes and in order to obtain any refunds from the IRPEF in his salary or pension retirement.
In order to answer the question just posed, it is useful first of all to recall the cases in which the 730 model could be offered.
Who can use the Model 730?
As described in the instructions for Form 730, you can use this tax return form to declare the following types of income:
- employee income and absorbed with employment or pensions (including co.co.co. and project employment contracts);
- Income from land and buildings;
- of the capital;
- Another source of incomei, such as income from land and buildings located abroad;
- from self-employment for which there is no VAT number (casual activity);
- Income is subject to separate taxes.
In general, the following can offer the Model 730, regular or pre-assembled:
- Pensioners or employees (including Italian workers working abroad and whose income is determined on the basis of the traditional salary established annually by a specific ministerial decision);
- people who receive compensation in lieu of employment income (such as wage subsidies and mobility allowances);
- members of production and labor, service, agricultural and primary processing of agricultural and small-scale fishing cooperatives; priests of the Catholic Church;
- Constitutional judges, national parliamentarians and other holders of elected public office (provincial, provincial, municipal councils, etc.); people engaged in socially useful work;
- Workers with fixed-term employment contracts of less than one year. These taxpayers can file the pre-collected 730 directly with the revenue agency or they can apply to: the withholding agent, if the business relationship lasts at least from the month of filing the return to the following third month; For an adequate employee or qualified professional, if the employment relationship lasts at least the month of filing the return
to the next third month and the details of the withholding agent who will have to make the adjustment;
- School employees with fixed-term employment contracts. These taxpayers can file the pre-collected 730 directly with the Revenue Agency or they can contact the withholding agent, sufficient employee or qualified professional, if the contract lasted at least from September 2022 to June 2022. 2023;
- Exemption of agricultural producers from submitting a tax withholding agent declaration (Mod.770), Irap and value-added tax
Who can not use the Model 730?
Those who possess, in addition to income from work, also business income and income from the practice of trades or professions cannot benefit from presenting this form, but must submit the income declaration form for individuals (formerly individual form).
Can a person with a VAT number make a 730?
As can be seen from the instructions above, those with a VAT number cannot make a 730. We add, to answer the reader’s question, even if they have work or pension income in addition to the income recorded for VAT.
Therefore, the subject cannot under any circumstances “exploit” the employer or the INPS as a withholding agent.
Therefore, during the tax return phase, or when completing the PF income form, you will have to include all income generated in the previous year by completing PART RC – employee income (which also includes retirement income).
- In the case of deduction IRPEF, he will have to pay the tax using Form F24;
- In the case of an IRPEF on credit, you can use the credit as compensation (again via F24) or request payment of the IRPEF credit directly from the Revenue Agency.
The same applies to flat rate taxpayers, who are therefore not subject to the IRPEF. In this case, the following will be paid:
- IRPEF tax (on employee income or pension)
- The alternative tax for income recorded in VAT.
A flat-rate taxpayer who also receives income from the business “can be exempt from taxation” or take advantage of tax deductions, for example for a dependent spouse, or for building bonuses; Unlike those with only a fixed VAT number who can’t recover any of this (except in the case of the famous ‘invoice discount’).
Read also: How to open a value added tax number
What happens with a zero VAT number?
Having said that, regarding the possibility of filing a 730 declaration of pension or employment income in the presence of a VAT number with zero income, It must be said that Article 1 of Presidential Decree 600/73 states the following:
Every taxable person must declare annually the income they possess even if they do not follow any tax debt. Persons required to keep accounting records, referred to in the following article. 13, the permit must be submitted even in the absence of income.
So, the rule seems to say:
- which is not obligated to maintain accounting recordssuch as, for example, taxpayers on a flat or minimum rate basis for example,
- If the income is in a certain tax period equal to zeroAnd
- He is not required to file a tax return, the former Unico form.
However, the tax return not only has the function of reporting income to the tax authorities, in fact, for example, a lump sum under the RS of the income model You are obliged to declare the amounts paid to third parties for Rentals and leasingFees paid to third parties, etc.
In any case, other than the reference made by law to those subject to the obligation to keep accounting records, it is believed that the tax return should always be submitted to VAT holders. Even with no income. In the specific case of the question, the taxpayer will have to resort to the income form, since 730 cannot be submitted by VAT holders.
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