Like every month, theRevenue Agency summarizes the time limit tax on its official website. Here are the ones related to February 2022of the advantages of the Superbonus to VAT: all the most important elements and the relative calendar.
Tax deadlines: those of February 7
The tax authorities provide taxpayers with the full schedule of all monthly due dates (available here). From February 7to deal with the frauds that had appeared in the previous months, the government decided to tighten the regulations concerning premium buildings. Basically, from this date, the tax credit can only be allocated once by both the beneficiaries and the suppliers who collect it.
the February 9 instead, the arrival of the government price list is expected: it will consist of 35 items to identify the maximum expenditure values for certain works.
Tax deadlines: those of February 15
Through February 15 it is necessary to proceed with the issuance and registration of the bills deferred relating to goods delivered or dispatched during the previous calendar month (January 2022) and resulting from the transport document or from another document capable of identifying the parties between whom the transaction is carried out.
On the same date, the issuance and registration of the bills referring to the provision of services identifiable by appropriate documentation carried out during the previous calendar month (January 2022).
Tax deadlines: those of February 16
the February 16 are waiting settlement and payment of VAT compared to the previous month (January 2022): it is possible to pay via the Model F24 electronically, directly or through an intermediary.
Always the 16 Februaryemployers are required to pay deductions Irpef on income from work and similar paid the previous month (January 2022). In addition, they must take care of the payment of deductions made on self-employment income paid in the month of December 2021.
Same day, Wednesday February 16, you have to fill in everything Payments the tax on financial transactions, introduced by law 228/2012 and payable on transactions in derivative financial instruments and securities carried out the previous month (January 2022).
Tax deadlines: those of February 28
2022 is not a leap year, so time limit tax of February are set for the 28th. Here are the main ones:
- payment, in a lump sum, of thestamp duty relating to electronic invoices issued in the fourth quarter of 2021 (October, November and December). It is possible to pay on the website of the Revenue Agency;
- first payout of 2022 for those who joined the plan from installment payments provided for by decree Disposal ter: to maintain the service, it is necessary to pay the deposit before February 28, even if a grace period of 5 days is always authorized;
- who owns a flat rate VAT number, and only those who are registered in the INPS categories of craftsmen and traders can apply for a 35% contribution reduction. The request can be submitted via the appropriate function in the contribution drawer.
Here is the summary of all tax deadlines for 2022. With the new Tax decree the government also provided the postponement of certain tax deadlinessetting the deadlines to be met in order to comply with the mandatory communications.