More time, but more additional time may be required. The connection to the options revenues on the deduction of the bill and the allocation of the 2022 construction credits and those of the housing unit managers gains 15 days with the conversion law of the Millbrough Ordinance (Law 14/2023 published in the «Official Gazette» 27 February). But, also after pressing the sale, there is a need for more time to pass on the data to the tax authorities that will be used for the pre-compiled declaration among the experts. With the effect that a further potential extension would also push back the deadline by which the agency makes a draft tax return available (currently set for April 30, which this year falls on a Sunday). But in all this it is necessary to take into account the limitations imposed by the delivery of the necessary data to Eurostat by April 1.
Accountants: They pushed the terms forward
Accurate inputs from the accountants have already been sent to the government and parliament. In the package of amendment proposals submitted to Legislative Decree 11/2023 (which is precisely the one related to the tightening of sales), the National Council has already requested a further review of the terms of communication.
In particular, the National Council (Cndcec) proposes to postpone the correspondence of directors to April 17, 2023 and to communicate sales and discounts on the invoice until April 28, 2023 for the necessary data for 730 and 16 previously compiled October 2023 for companies and VAT holders.
Effects on the fiscal calendar
In the redesign hypothesis posited by the accountants, the deadline for availability of the pre-collected permit (730 and income) would be pushed back to Monday, May 22, 2023. In fact, the delay in availability of bonus data would require revenue to push further into the time frame to complete the data adjustment.
In fact, in the sequence – and as indeed happened last year (when the pre-compiled form was made available on May 23) – the postponement of its availability date will also cause an automatic shift in the date by which it will be possible to accept, modify and then submit the pre-compiled declaration (Last year the “start” was set for May 31st.)
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