Form 770/2022 income for the 2021 tax period
- giorgiafrisenda
- Sep 12, 2022
- Reading time: 3 min
News No. 37/2022
This year, the deadline for tax withholding agents to electronically transmit Form 770, pertaining to 2021 income, to the Italian Revenue Agency is set for October 31, 2022.
The Form, which must be used by tax withholding agents (including State Administrations) to report withheld taxes to the Italian Revenue Agency, can be either Simplified or Ordinary.
1. The Simplified Form 770/2022 consists of sections that contain summaries of the withheld taxes and payments made, relating to:
Income from employment, equivalent, and assimilated income;
Income from self-employment
Commissions and miscellaneous income.
2. The Ordinary Form 770/2022 consists of sections that contain summaries of the withheld taxes and payments made relating to:
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