Tax Calendar December 2019

Dec 1, 2019 | Calendar, Uncategorized

December 2019

December 2019
Mo Tu We Th Fr Sa Su
1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31

 

        • 02-12-2019  Until 2 December

          • VAT
          • Informative tax return for related-party transactions and transactions and situations related to countries or territories considered tax havens.
          • Environmental Taxes

          VAT

          • October 2019. Self-assessment 303
          • October 2019. Group of companies, individual form: 322
          • October 2019. Group of companies, aggregated form: 353
          • Request for registration / cancellation. Monthly refund record: 036
          • Request for application of common deduction scheme for differentiated sectors for 2019: without Form
          • SII: Opt in or opt out of keeping record books electronically: 036
          • SII. Notification re opt in or opt out of invoicing by recipients of operations or third parties: 036

          INFORMATIVE TAX RETURN FOR RELATED-PARTY TRANSACTIONS AND SITUATIONS RELATED TO COUNTRIES OR TERRITORIES CLASSIFIED AS TAX HAVENS

          • Year 2018: Companies whose tax period does not coincide with the calendar year: 232Rest of companies: within the month following the ten months subsequent to the end of the tax period.

          ENVIRONMENTAL TAXES

          • Year 2018. Self-assessment 583
          • Year 2019: Annual self-assessment for cessation of activity: 588
        • 20-12-2019  Until 20 December
          • Income and Corporation Tax
          • VAT
          • Insurance Premium Tax
          • Manufacturing Special Taxes
          • Special Electricity Tax
          • Environmental Taxes

          INCOME AND CORPORATION TAX

          Withholdings and deposits on account of earned incomes, economic activities, prizes and certain capital gains and attributions of income, gains deriving from shares and holdings in collective investment institutions, lease incomes from urban property, income from capital, authorized persons and balances in accounts.

          • November 2019. Large companies: 111, 115, 117, 123, 124, 126, 128, 216, 230

          Split payments for non-residents’ companies and permanent establishments

          • Current year:
            • General scheme: 202
            • Tax consolidation system (tax groups): 222

          VAT

          • November 2019. Recapitulative return on intra-Community operations: 349
          • November 2019. Operations assimilated to imports: 380

          INSURANCE PREMIUM TAX

          • November 2019: 430

          MANUFACTURING SPECIAL TAXES

          • September 2019. Large companies: 553, 554, 555, 556, 557, 558
          • September 2019. Large companies: 561, 562, 563
          • November 2019: 548, 566, 581
          • November 2019: 570, 580

          Declaration of operations by registered recipients, fiscal representatives and authorised receivers: 510

          SPECIAL ELECTRICITY TAX

          • November 2019. Large companies: 560

          ENVIRONMENTAL TAXES

          • Payment in instalments: 584
          • Year 2018. Annual informative tax return operations with taxpayers: 591
        • 30-12-2019  Until 30 December
          • VAT

          VAT

          • November 2019. Self-assessment 303
          • November 2019. Group of companies, individual form: 322
          • November 2019. Group of companies, aggregated form: 353

      • 31-12-2019  Until 31 December
        • Personal Income Tax
        • VAT

        INCOME

        • Waiver or revocation of simplified direct estimate and objective assessment for 2020 and successive years: 036/037

        VAT

        • Waiver or revocation of simplified schemes and agriculture, livestock and fisheries for 2020 and successive years: 036/037
        • Option or revocation of determination of the tax base by means of the overall profit margin in the special regime of used goods, artworks, antiques and collectable objects for 2020 and successive years: 036
        • Option to pay tax in the destination for distance sales to other countries of the European Union for 2020 and 2021: 036
        • Waiving of the common deduction regime for differentiated sectors for 2020: without model
        • Communication of registration in the special regime of the group of companies: 039
        • Option or waiver of the advanced modality of the special regime of groups of companies: 039
        • Annual communication regarding the special regime of the group of companies: 039
        • Opt in to the special cash basis regime for 2020: 036/037
        • Opt out of the special cash basis regime for 2020, 2021 and 2022:: 036/037