Form 770/2025 Income for Tax Period 2024

News no. 20/2025

This year too, the deadline by which tax withholding agents are required to electronically transmit Form 770, pertaining to 2024 income, to the Revenue Agency is set for October 31, 2025.

The Form, approved by Revenue Agency Provision no. 75896 on February 24, 2025, must be used by tax withholding agents (including State Administrations) to report withheld taxes to the Revenue Agency, and can be Simplified or Ordinary.

With the same provision, the technical specifications for the electronic transmission of Form 770 were approved.

The instructions and specifications were updated on June 05, 2025, and the total number of sections to be completed is 16 (SF, SG, SH, SI, SK, SL, SM, SO, SP, SQ, SS, DI, ST, SV, SX, and SY).

Tax withholding agents have the option to split Form 770 into a maximum of 3 submissions, by submitting, in addition to the cover page, sections ST, SV, and SX pertaining to the withheld taxes. This option is granted only if the tax withholding agent has transmitted, by March 17, 2025 (or will transmit by October 31, 2025), both the Single Certifications related to employed and assimilated work, the Certifications for self-employment, commissions, and other income, and, if required, the Certifications of profits.

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