Form 770/2025 income for the 2024 tax period
- Studio Piceci
- September 15, 2025
- Reading time: 5 min
News . 20/2025
Once again this year, the deadline by which withholding agents are required to electronically submit Form 770 to the Revenue Agency for 2024 income is set for October 31, 2025.
The form, approved by the Revenue Agency Provision no. 75896 on February 24, 2025, must be used by withholding agents (including State Administrations) to report withholdings to the Revenue Agency, and can be either Simplified or Ordinary.
The same measure approved the technical specifications for the electronic transmission of Form 770.
The instructions and specifications were updated on June 5, 2025. There are a total of 16 fillable forms (SF, SG, SH, SI, SK, SL, SM, SO, SP, SQ, SS, DI, ST, SV, SX, and SY).
Tax substitutes have the right to divide Form 770 into a maximum of three submissions, sending, in addition to the cover page, sections ST, SV, and SX sections relating to withholdings made. This option is only available if the withholding agent has submitted, by March 17, 2025 (or will submit by October 31, 2025), both the Single Certifications relating to employees and similar workers, and the Certifications of self-employment, commissions, and other income, as well as, if required, the Certifications of profits.