Form 770/2025 income for the 2024 tax period

News n.20/2025

Also this year the date by which the withholding agents are required to electronically transmit to the Revenue Agency the 770 form relating to 2024 income, is set for October 31, 2025.

The Form, approved with the Provision of the Revenue Agency n. 75896 on February 24, 2025, must be used by withholding agents (including State Administrations) to communicate to the Revenue Agency the withholdings made, and can be Simplified or Ordinary.

The technical specifications for the electronic transmission of Form 770 were approved with the same provision.

The instructions and specifications were updated on June 05, 2025, the fillable sections are 16 in total (SF, SG, SH, SI, SK, SL, SM, SO, SP, SQ, SS, DI, ST, SV, SX and SY).

Withholding agents have the option of dividing Form 770, up to a maximum of 3 submissions, sending, in addition to the cover page, the ST, SV and SX sections relating to the withholdings made, and this option is recognized only if the withholding agent has transmitted, by March 17, 2025 (or will transmit by October 31, 2025) both the Single Certifications relating to employed and similar work, and the Certifications of self-employment, commissions and miscellaneous income, and, if required, the Certifications of profits.

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