January Tax and Contribution Deadlines

With January, the fiscal year starts again. It’s less demanding than other months, but you still can’t underestimate it. Let’s look at the tax obligations and contributions that affect everyone, from freelancers to businesses.

From VAT deadlines to social security payments, from Intrastat to the Rai license fee, the January calendar runs from the 15th to the 31st, filling the second half of the first month of the new year.

January 15th

For amateur sports associations, non-profit organizations, and pro loco associations using the simplified regime under law 398/1991, January 15th is the deadline to update the fees register.

You must record all commercial proceeds from the previous month, even with a single cumulative entry, using the form approved by the Ministerial Decree of February 11, 1997 – the so-called VAT register for minors.

Also by January 15th,all VAT-registered businesses must issue and register deferred invoices for goods delivered or services provided in the previous month,based on delivery notes (DDT) or equivalent documents.

January 16th

January 16th is one of the busiest dates of the month. The main obligation is the simplified Model 770.

Tax withholding agents, including condominiums, must:

• transmit additional data via the F24/770 form;
• pay the withholdings made in the previous month.

Condominiums, in particular, must pay the withholdings of 4% on compensation paid to businesses and self-employed workers, using the following tax codes:

• 1019 for IRPEF withholdings,
• 1020 for IRES withholdings,
• 1040 for self-employment withholdings.