Form 770/2023 Income for Tax Period 2022

News n.31/2023

This year too, the deadline for tax withholding agents to electronically transmit Form 770, pertaining to 2022 income, to the Italian Revenue Agency, is set for October 31, 2023.

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 770/2023 consists of sections that contain summaries of 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 770/2023 consists of sections that contain summaries of withheld taxes and payments made, relating to:

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