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Form 770/2022: Income for the 2021 Tax Year

  • September 13, 2022
  • Reading time: 3 min

News n.37/2022


This year, the deadline by which tax substitutes are required to electronically transmit Form 770 relating to 2021 income to the Revenue Agency is set for October 31, 2022 .


The Form, which must be used by tax withholding agents (including State Administrations) to communicate withholdings to the Revenue Agency, can be either Simplified or Ordinary.


1. The Simplified 770/2022 model is made up of the tables containing the summaries of the withholdings applied and payments made, relating to:


  • Income from employment, equivalent and assimilated;

  • Self-employment income

  • Commissions and other income.


2. The Ordinary 770/2022 model is made up of the sections containing the summaries of the withholdings applied and payments made relating to:

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