Form 770/2023 income for the 2022 tax period

News . 31/2023

Once again this year, the deadline by which withholding agents are required to electronically submit Form 770 to the Revenue Agency for 2022 income is set for October 31, 2023.

The form, which must be used by withholding agents (including government agencies) to report withholdings to the Revenue Agency, can be either simplified or standard.

1. The simplified 770/2023 form consists of sections containing summaries of withholdings made and payments made, relating to:

• Income from employment, equivalent and similar income;

• Income from self-employment

• Commissions and other income.

2. Form 770/2023 Ordinario consists of sections containing summaries of withholdings made and payments made in relation to:

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