Economy

Focus on exemption from Rai fees, Lipe fees, and the return of VAT

Fiscal deadlines for February 2021, several formalities are scheduled: We start by requesting the exemption from the RAI fee, with the expenditures sent to the TS system and the taxpayer opposition exercise. The month of the start of the fourth quarter VAT and Lipas return filing phase. The deadline has been pushed back by one day, and will be part of the following month’s schedule.

The tax deadlines for February 2021, The month calendar opens with recovery of accrued obligations on Sunday, January 31.

It is a show Exemption request Who paid Irrigation fees 2021 One of the deadlines for taxes specified in February 1, 2021. In addition to paying taxes and remittingStrometer scale.

February sees the protagonist VAT return 2021, Which can be broadcast from the first day of the month. With a VAT form, it will also be possible to transfer a Libya Fourth Quarter 2020Provided that the February 28 deadline is respected, the deadline, which falls on Sunday, will shift to Monday, March 1.

“Mini-extension” is also posted for the usual application deadline Limit INPS contributions For VAT holders in Flat rate chart.

So let’s go through a list Fiscal deadlines for February 2021.

Tax deadlines February 1, 2021: Request for exemption from licensing fees for RAI, declaration of non-possession of television

February 1, 2021 is the deadline for submitting a RAI fee waiver application. The appointment relates to taxpayers who do not have a TV at home.

The Declaration of non-reservation It must be submitted by completing Part A of the application form you provideRevenue Agency.

Rai fee exemption form
Download the TV no-reservation advertisement form to send to the Revenue Agency

It is reported that taxpayers who, despite the supply of electricity for residential domestic use, can request an exemption from paying the Rai 2021 fee They don’t have televisions in the house. The application must be submitted annually, if the state of non-detention persists.

The Deadline January 31st, Which has been postponed to 2021 February 1 On Sundays, you are allowed to avoid the full year TV subscription fee.

Applications, for purposes of the second semester waiver, are allowed by June 30.

Tax deadlines February 1, 2021: Q4 2020 ester scale

By February 1, 2021, Prof.Ester scale for the fourth quarter of 2020.

This is reporting of sales of goods and services provided and received to and from subjects not established in the state, in relation to months October, November and December 2020.

As usual, the transmission must be done exclusively electronically, directly or through a licensed medium, in accordance with the itinerary and collection rules stipulated in the technical specifications attached with On April 30, 2018, the Director of the Revenue Agency provided a reserve of 89757.

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Tax deadlines February 1, 2021: We start with VAT return

Starts from February 1, 2021 The possibility of submitting the tax return related to the tax year 2020 Limit For remote transmission, it is set to April 30.

The Basic value-added tax and value-added tax form Related instructions have been posted byRevenue Agency With the provision of January 15, 2021.

As we will see in more detail in the following lines, With a VAT return Broadcast by the end of February (1 March, falls on Sunday), it will also be possible to broadcast Lib Related to the fourth quarter of 2020, by filling in Reggio Vice President.

Fiscal deadlines February 8, 2021: Dispatch of health expenditures to TS system and inclusion of opposition on 730

Deadline for transferring healthcare expenditures to a TS system, such as that for The opposition continues By the taxpayer, for the purpose of finishing the pre-filled 730, onFebruary 8, 2021.

In the face of technical hurdles for Health Card Portal, The Revenue Agency, in agreement with the Ministry of Economy and Finance, has ordered an extension of the data transfer, and a delay The deadline is from January 31 to February 8, 2021.

In detail, dates that go aroundSend data to TS system Change as follows.

Fulfillment, fulfillment Ordinary deadline Deadline with extension
Submit health spending data for 2020 to TS system January 31, 2021 February 8, 2021
Oppose the use of aggregate data regarding one or more types of expenditures with a specific connection to the revenue agency January 31, 2021 February 8, 2021
Objection to the use of each item separately by the TS system From February 9, 2021 to March 8, 2021 From February 15, 2021 to March 15, 2021
Make data from the TS system available to the revenue agency March 9, 2021 March 16, 2021

As shown in the table, the deadline for the intending taxpayers is also set for February 8, 2021 Objection to the inclusion of medical expenses on pre-filled Form 730.

The taxpayer who intends to practiceopposition You must send directly to the revenue agency the type (or types) of expenses to be excluded, personal data (name and surname, place and date of birth), tax code, health card number, and expiration date.

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Opposition can be made in three ways:

  • By sending an email to the designated email inbox [email protected];
  • By calling the multi-channel help department (800 90 96 96 from landlines, 0696668907 from a mobile phone, +39 0696668933 from abroad);
  • By submitting the opposition application form to any regional office of the agency.

on the site www.agenziaentrate.gov.it The “Opposing the Use of Healthcare Data to Pre-filled Tax Return Form” form is also published in an editable version.

Objecting to the use of data on health expenditures includes their cancellation and the automatic exclusion of related compensation.

Tax deadlines February 16, 2021, periodic compliance with INPS and Irpef and monthly and quarterly VAT payment

By Tuesday February 16, 2021, VAT numbers and withholding agents must comply with Periodic payments for VAT, Irpef and INPS.

In particular, it will be necessary to do the following:

  • Irpef paid, Relating to withholding taxes as advance payments from withholding agents for income from work and the like paid in the previous month, including municipal and regional additional fees and self-employment income paid in the previous month
  • Pay VAT, Relating to January 2021 for taxpayers who receive monthly payments;
  • Pay INPS contributions, Owed by the employer on wages paid in January 2021.

The table below contains the instructions that should be used for compliance.

Fulfillment, fulfillment Reference period Situation Reference icons
Irpef paid January 2021 F24 Tax Code 1040 with validity 01/2021
Inps contributions January 2021 F24 model (you can use the same Irpef payment method)
Pay VAT For taxpayers with the monthly settlement January 2021 F24 The tax code 6001 must be indicated in the tax section

Tax deadlines February 25, 2021, Intrastat lists

February 25, 2021 is the deadline for Submit Intrastat Lists That pertains only The operators within the community Those with a monthly data commitment commitment.

Within the deadline, it is necessary to notify the customs agency or the revenue agency i Data related to the sale of goods and services Made in the month prior to the European Union themes, namely:

  • The summary list of the following categories of transactions executed in relation to taxable persons established in another member state of the European Community:
    • Intra-community transfers of communal goods;
    • Provide services other than those subject to specific regional exceptions;
  • The summary list of the following classes of transactions obtained from taxable persons who are established in another member state of the European Community:
    • In-community purchases of community goods;
    • The provision of services.
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The Deadline February 25, 2021 It only concerns people who have performed sales or services in an amount exceeding 50,000 euros per quarter, or taxpayers with a monthly commitment.

Tax deadlines February 28, 2021, a small extension until March 1 for the fourth quarter Lipes dispatch

One sleigh day, fall Sunday, deadline forRemote submission From Lipps for the fourth quarter of 2020. The deadline for February 28 has been pushed back to the next day, March 1, 2021.

Appointment with the conclusion of general Lips is characterized by the possibility Merge transmission From telecom VAT adjustments in VAT declaration. All this with respect The deadline is March 1, 2021.

Simplification was introduced by the Growth Ordinance, which states in Article 21 bis that:

Alternatively, the data relating to the fourth quarter could be transmitted through the annual declaration of VAT, which, in this case, must be submitted by February of the year following the closing date of the tax period. Periodic payments are in effect. “

It is the holder of the VAT number who chooses whether to send Lipes for Q4 2020 separately, or chooses to send With a VAT return of 2021, by completing the VP segment.

Micro-extension also for fixed rates: The deadline for requesting reductions in INPS contributions is March 1, 2021

The deadline for submitting a request to reduce INPS contributions by lump sum payments is also among obligations automatically deferred to Monday 1 March 2021.

The possibility of joining the INPS Declaration Reduced rate 35%, Or the possibility of requesting a reduction of 2021 Inps contributions left to the subjects specified in the Stability Act 2015, paragraph 76, or holders of VAT numbers in the flat rate system who respect the following Requirements:

  • Carry out commercial activities;
  • Craftsmen and tradesmen are required to register with the separate administration of INPS.

On the other hand, holders of a fixed VAT number who carry out professionals (not subject to registration with CCIAA) have no obligation to register with a professional fund and who have an obligation to register for Separate management for INPS professionals without cash.

The purpose of reducing Social Security contributions to 35% must be contacted electronically, by reaching Craftsmen and Traders Pension Fund From the gate INPS And fill out the appropriate form that has already been prepared on your personal page.

Thelma Binder

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