If you live and work in Italy, you’ll more than likely have to pay at least some tax. Anyone who is legally registered as a resident in Italy for tax purposes (known as being a fiscal resident) has to declare their income to the Italian authorities.
But knowing when and how, it’s due, is not always straightforward.
Thursday, October 31st is a fairly key date for Italy’s self employed.
Income tax declaration deadline for self-employed
The window to file the modello persone fisiche (or modello PF) – Italy’s main income tax return form for self-employed individuals and foreign residents – will close on Thursday.
The completed form must be submitted with Italy’s tax office via their online services or, alternatively, by downloading the RedditiOnlinePf software.
Thursday, October 31st is also the last day for authorised heirs to submit the income tax return for persons who lived and worked in Italy and who died in 2023 up to June 30, 2024. In addition to the modello persone fisiche, heirs can submit a modello 730 (a tax return form used for employees and pensioners) on the basis the deceased could submit the form in 2023. The tax period concerned is 2023.
If you need assistance with filing your tax return, remember: Italy has a national network of tax assistance centres (Centro Assistenza Fiscale, or CAF) which provide free advice on tax matters and can also help you complete and file your tax return.
You may also hire a commercialista (tax accountant) or another professional who can take care of the entire process on your behalf.
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Certificazione Unica for self-employed workers
Self-employed persons must also submit their single certificate (or Certificazione Unica) to tax authorities by Thursday, October 31 for the 2023 tax year.
The certificate (also known as CU in Italy), verifies income from employment to the state. It is applicable to all citizens who have received income including self-employed, employed and pensioners.
The Thursday deadline for single certifications concerns self-employed workers. It is also for people who have exclusively exempt or non-declarable income through the appropriate pre-filled tax return (either modello 730 or modello PF).
As of next year however, the deadline for all workers, including self-employed, submitting certifications for the year prior is by March 16.
A way to get your CU is to go to one of your local CAF offices. You can send your CU to the Agenzie delle Entrate via certified email (PEC).
READ ALSO: When are the deadlines for filing your Italian income tax return?
Please note that The Local cannot provide advice on tax issues. For help with filing taxes in Italy, contact your local tax assistance centre (Centro Assistenza Fiscale, or CAF) or consult an accountant (commercialista) or other qualified tax professional.