The calendar of tax deadlines in August is remodeled by the summer break of the tax authorities. Most of the appointments are fixed on the day of recovery: 21 August 2023. Periodic appointments and payments of income tax installments are scheduled
Compared to the other months of the year, the calendar of tax deadlines in August it is lighter, especially for the tax break on weekdays. Fulfillments and payments are concentrated in the second half, starting August 21st.
On the same date are concentrated the periodic VAT, IRPEF and INPS contributions of withholding agents and the payment of the second installment of income tax for ISA subjects and lump sums who have benefited from the extension to 20.
Whoever has chosen to is called to the till pay in installmentswith an increase of 0.4 percent.
In the red stamp date of the month, for the resumption of payments and fulfilments, the payment of the second installment of the contributions of craftsmen and merchants.
In the last part of the month, the canonical deadline for sending the intrastat lists and the third installment of income tax for subjects not VAT registered.
Fiscal deadlines August 2023: the dates to mark on the calendar
Below is an overview of tax deadlines of August 2023with dates to be marked in calendar. Appointments resume after the summer break.
Fulfillment deadline 21 August 2023 Periodic fulfillment of VAT, IRPEF and INPS contributions 21 August 2023 Second installment of income taxes with surcharge (ISA and flat-rate subjects) 21 August 2023 Second installment of artisans and traders contributions 25 August 2023 Submission of intrastat lists 31 August 2023 Third installment income tax for non-VAT holders
Fiscal deadlines August 21st: the periodic IRPEF, VAT and INPS contributions obligations
The calendar of tax deadlines of August 2023 opens later than in other months, due to the tax holidays break.
The suspension concerns the first days of the month, consequently most of the terms are concentrated on the day of resumption.
Among the appointments on the calendar, that of the periodic VAT, IRPEF and INPS contributions.
The holders of VAT number, withholding agentwill have to pay the following payments with the F24 form:
IRPEF payment of withholding taxes as an advance made by withholding agents on: income from employment and similar paid in July 2023, including municipal and regional surcharges; self-employment income paid in July 2023, commissions for commission, agency, mediation and representation relationships paid in the previous month. The tax code to be used is 1040 with the relevant period 07/2023.
Interested parties can use the same model F24 also INPS contributions.
On the same day, the deadline for the VAT payment:
of July 2023 for monthly tax payers. In this case it is necessary to use the F24 form, indicating the tax code 6007 in the Revenue section; second quarter 2023 for quarterly taxpayers. In this case it is necessary to use the F24 form, indicating the tax code 6032 in the Revenue section.
Fiscal deadlines 21 August: ISA subjects and lump sums for the second tax instalment called to the cash desk
On 21 August, call the i ISA subjects and taxpayers who apply the flat-rate schemeand who have chosen to pay income tax in installments with the surcharge of 0.40 per cent.
An extension from the canonical date of 30 June to 20 July was envisaged for these taxpayers.
The press release of the Ministry of Economy and Finance of June 14 had anticipated the deadline extensionlater confirmed with the definitive approval by the Senate of the law converting decree 51 of 2023.
August 21 is therefore due second installment with an increase of 0.40 per cent.
Fiscal deadlines August 21st: the payment of the second installment of the contributions of artisans and traders
Il August 21st the deadline for the second installment of fixed INPS contributions is also scheduled.
The deadline of August 21, 2023 pertains to subscribers Separate INPS management for artisans and traderscalled to pay the second installment of fixed contributions.
As clarified by the INPS, it is equal to 24 percent l’rate of INPS contributions owed by management members craftsmen, owners and collaborators over the age of 21. For the Merchants it is 24.48 percent. For collaborators of under the age of 21the rate of INPS contributions varies from a minimum of 23.25 percent to a maximum of 24.73 per cent depending on the category of workers.
A further quota of 0.62 percent per month must also be paid to finance maternity benefits.
On the other hand, as regards the members of the Dealer managementthe ordinary rate of 0.48 per cent must be added, due for the financing of the indemnity for definitive cessation of the commercial activity.
This payment is for those who close the business before reaching the requirements for the old age pension.
Stakeholders Craftsmen Traders Owners of any age and assistants/assistants aged over 21 24 per cent 24.48 per cent Assistants/assistants aged no more than 21 23.25 per cent 23.73 per cent
Il minimum annual income for the calculation of the IVS contribution due by artisans and traders in 2023, considering the recalculation on the basis of the ISTAT indices, is 17.504 euro.
Persons concerned Artisans Traders Holders of any age and assistants/assistants over the age of 21 4,208.40 euros (4,200.96 IVS + 7.44 maternity) 4,292.42 euros (4,284.98 IVS + 7.44 maternity) Assistants/assistants under the age of 21 4,077.12 euros (4,069.68 IVS + 7.44 maternity) 4,161.14 euros (4,153.70 IVS + 7.44 maternity)
For i periods shorter than the calendar yearthe contribution on the “minimum” compared to the month is equal to:
Subjects concerned Artisans Traders Holders of any age and assistants/assistants over the age of 21 350.70 euros (350.08 IVS + 0.62 maternity) 357.70 euros (357.08 IVS + 0.62 maternity) Assistants/ assistants aged 21 or under 339.76 euros (339.14 IVS + 0.62 maternity) 346.76 euros (346.14 IVS + 0.62 maternity)
The deadline on the calendar in August concerns the payment of INPS contributions due on minimum income. Those on the on share that exceeds the minimum must be paid within the deadlines established for the payments of income tax of natural persons, by way of balance 2022, first down payment 2023 e second down payment 2023.
Fiscal deadlines August 25: sending intrastat lists for taxpayers with a monthly obligation
Il August 25thpunctual in the roadmap, thesending of intrastat lists.
From the term are concerned only the intra-community operators with monthly obligation: the supplies of goods and services to be taken into consideration are those rendered in the previous month to EU entities.
There are two possibilities available to taxpayers for electronic submission:
with sending toCustoms agency through the Customs Telematic Service EDI (Electronic Data Interchange); with forwarding toRevenue Agency by electronic submission.
Fiscal deadlines August 31st: deadline for the third installment of taxes for non-VAT holders
The last deadline of the month concerns, once again, payments relating to income tax.
The payment term concerns the subjects non-owners VAT number. By the end of August, taxpayers who have chosen the installment plan will have to pay the tax third installment.
The payment represents the last deadline on the calendar in a month lightened by obligations and appointments with the tax authorities from weekday break.
2023-08-01 11:00:16
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