Form 770/2025: Income for the 2024 Tax Year
- September 15, 2025
- Reading time: 5 min
News No. 20/2025
Once again this year, the deadline by which withholding agents are required to electronically file Form 770 with the Italian Revenue Agency for 2024 income is set for October 31, 2025.
The Form, approved by Italian Revenue Agency Order No. 75896 on February 24, 2025, must be used by withholding agents (including government agencies) to report withholding taxes to the Italian Revenue Agency, and may be either the Simplified or the Standard version.
The same measure also approved the technical specifications for the electronic filing 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).
Withholding agents have the option to split Form 770 into up to three separate submissions, sending—in addition to the cover page—Sections ST, SV, and SX sections relating to withholdings made; this option is available only if the withholding agent has submitted, by March 17, 2025 (or will submit by October 31, 2025), both the Single Certifications relating to employment and similar income, the Certifications for self-employment, commissions, and miscellaneous income, and, if required, the Certifications of profits.
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