Form 770/2024 income tax period 2023

News No. 29/2024

Also this year, the deadline by which withholding agents are required to electronically transmit Form 770 related to 2023 income to the Revenue Agency is set to October 31, 2024.

The Form, approved with the Provision of the Revenue Agency No. 61647 on February 26, 2024, must be used by withholding agents (including State Administrations) to communicate the withholdings made to the Revenue Agency, and can be Simplified or Ordinary.

1.      The Simplified Form 770/2024 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 770/2024 consists of sections containing summaries of the withholdings made and payments made, relating to:

• Dividends;

• Proceeds from participation;

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