Form 770/2020 tax period 2019
- Studio Piceci
- September 17, 2020
- Reading time: 1 min
By October 31, 2020, each withholding agent must electronically submit Form 770/2020 for the 2019 tax year. This year, October 31 falls on a Saturday, so the deadline is extended to the next business day, November 2.
Among the main changes in Form 770/2020 are:
The inclusion of a new line concerning "Data relating to the non-resident intermediary in the ST section," in cases where the non-resident intermediary has appointed a tax representative in Italy acting as a withholding agent.
Changes have been made to the SK framework instructions to simplify the presentation of data in the case of taxation of profits accrued in different years.
Please send us the following by Friday, September 25, 2020:
legible copy of the receipts for F24 forms relating to 2019, including receipts relating to payments made in January, February, and March 2020;
F24 payment receipts relating to taxes for the year 2019, which were subject to voluntary corrections during the year;
If applicable, the forms completed by your accountant/tax advisor relating to: capital gains, redemptions, life insurance, prize winnings, atypical securities, and/or profits.
Finally, we invite you to report any changes that have occurred and refer them to the Company (registered office, legal representative, extraordinary corporate transactions that have occurred or will occur by the date of submission of the declaration) in order to be able to correctly complete the front page and the relevant sections; For those who have had dealings with self-employed recipients, we ask you to let us know whether you are sending a single submission or separate submissions (in which case you will need to provide us with the tax code of the substitute who is submitting the remaining part of the declaration).