In Brief
By Press Release No. 98 on June 14th, 2023, the Ministry of Economy and Finance extended the deadline for payment of amounts resulting from Income, IRAP and VAT returns, from June 30, 2023 to July 20, 2023.
Beneficiaries of the extension are taxpayers who meet both of the following conditions:
- Taxpayerswhoengageineconomicactivitiesforwhichthesyntheticindicesoftaxreliability(ISA)have been approved;
- Taxpayers who declare revenues or compensation of an amount not exceeding the limit established, for each index, by the relevant decree of the Minister of Economy and Finance (equal to 5,164,569.00 euros).
Instead, the deadline of July 31, 2023, for payment with a 0.4 percent surcharge as interest payable is maintained.
