Form 770/2023 income tax period 2022

News No. 31/2023

Also this year, the deadline by which withholding agents are required to electronically transmit Form 770 related to 2022 income to the Revenue Agency is set to October 31, 2023.

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

1. The Simplified Form 770/2023 consists of sections containing summaries of the withholdings made and payments made, relating to:

• Income from employment, treated as such, and similar income;

• Income from self-employment

• Commissions and miscellaneous income.

2. The Ordinary Form 770/2023 consists of sections containing summaries of the withholdings made and payments made, relating to:

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