Form 770/2022: Income for the 2021 Tax Year

News No. 37/2022

This year, the deadline by which withholding agents are required to electronically file Form 770 for 2021 income with the Italian Revenue Agency is set for October 31, 2022.

The form, which must be used by withholding agents (including government agencies) to report withholding taxes to the Revenue Agency, can be either the Simplified or the Standard version.

1. Form 770/2022 (Simplified) consists of sections containing summaries of the withholdings and payments made, relating to:

• Income from employment, equivalent income, and similar income;

• Income from Self-Employment

• Commissions and Other Income.

2. Form 770/2022 (Ordinary) consists of sections containing summaries of the withholdings and payments made in relation to:

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