December 2023 tax deadlines: all dates

  • The first of December 2023 tax deadlines remember December 1st is the last day to pay the classification fee for rental contracts.
  • The Revenue Agency has set a payment deadline of December 18 the VAT month of November.
  • December 27th is the last available day to pay itAdvance VAT 2023 for taxpayers subject to both monthly and quarterly settlement and payment obligations.

The month of December closes the year 2023 and sees a series of tax deadlines To remember. Some concern both individuals and TINs, others concern businesses and individual businesses.

In its official tax schedule, the Internal Revenue Service states some days in which many deadlines are concentratedwhich we will see in the article.

But apart from these, there are other important dates when the deadlines fall during the month of December. So let’s see what are the main tax obligations for the month of December 2023.

1 December 2023: tax classification

December 1st is the deadline set by the Revenue Agency for the payment ofregistration tax relating to lease contracts.

This deadline is provided for the parties to lease and rental contracts, with the exception of those who have chosen the single taxation regime. Contractors are required to pay the tax for i lease and rental agreements set on 01/11/2023 or impliedly renewed with effect from 01/11/2023.

Payment must be made using the F24 ELIDE form, but for those with a VAT number payment must be made online. The tax codes to be used range from 1500 to 1510.

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December 5, 2023: dissolution quadrant

tax deadlines December 2023 date

December 5th is the payment due date for the dissolution quarter. In fact, since the official end date is set at 30 November 2023 and the law recognizes 5 days of grace, the last available date for payment is 5 December.

Installment payment can be made with the Rav Bulletin or with the PagoPA form you received. It is also possible to activate the standing order by debiting the current account or, alternatively, physical payment at the counters by presenting the appropriate form at banks, post offices, tobacconists or betting shops, as well as at the Revenue Service counters. .

December 15, 2023: deferred charge

The December 15, 2023 is the date on which two important business deadlines coincide. In fact, until this date it is necessary issuance of deferred invoices for the month of November. The document must refer to goods delivered or shipped in the previous calendar month as shown on the DDT (Transportation Document) and must state the date and number of the documents to which it refers.

Indeed, deferred invoices must be issued by the 15th of the month following the month in which the supply or services to a party refer. The invoice must include the following information: invoice deferral code, date and DDT.

In addition, on the same day the non-profit associations under a subsidy regime who are included in the preferential tax regime must register the fees related to any incomes obtained in the month of November during the exercise of commercial activities.

overall business

December 18, 2023: all deadlines

VAT tax deadlines December 2023

The December 18, 2023 is the date on which the following deadlines coincide:

  • payment of Irpef replacement tax and regional and municipal surcharges on the amounts paid to employees in the previous month (tax code 1053: “Irpef replacement tax”) and regional and municipal surcharges on the incidental compensation of employees’ income.
  • payment of the advance payment of the replacement income tax resulting from the adjustments of the severance pay (tax code 1712: “Prepayment of the replacement tax on the income resulting from the adjustments of the severance pay paid by the withholding entity”).
  • payment of the advance payment of the substitute tax on capital gains and other miscellaneous income (tax code 1140: “Substitute tax on capital gains from the transfer against consideration of securities, investments in shares and other financial income from intermediaries”).
  • November VAT payment (tax code 6011: monthly November VAT payment).
  • payment of November withholdings from withheld taxes;
  • payment of the television license installment withheld from pensioners (tax code 3935).
  • payment of entertainment tax (tax code 6728: “Entertainment tax”).
  • payment of the financial transaction tax or Tobin tax (tax code 4059: “Tax on transactions involving equity derivatives”, tax code 4058: “Tax on transactions in shares and other equity securities”, tax code 4060: “Tax on high-frequency transactions relating to shares and equity securities;
  • Payment of balance of IMU.

We remember, in fact, that December 18 is the payment date the rest of the IMU, since December 16 is a Saturday. To pay the tax you must use form F24 with tax code 3918: ‘Correct Council tax for other buildings – Municipality’.

December 20, 2023: special repentance and announcements at the ADE

The December 20, 2023however, it is the deadline for the payment of withholdings made by condominiums on amounts paid in the period from June 2023 to November 2023.

Therefore, this payment must be made by condominium owners as withholding tax for services related to tender contracts, works or services carried out in the course of business for a maximum monthly amount of 500 euros from 30 November 2023. The payment must be made with form F24 electronically.

In addition, December 20 is also her date end of special penance provided for by fiscal peace. By this date you must proceed to pay the fourth installment of the special amendment or single installment. The installment corresponds to 1/18 of the minimum fine due, based on the provisions of the Budget Law of 2023 for those who have chosen the installment solution.

The same day also coincides with the deadline for reporting the details of the television license charged, credited, collected and paid in the previous month to the Revenue Agency. This communication must be sent by the electricity companies electronically from the Entratel or Fiscoline service.

revolution operation

December 27, 2023: VAT and Intrastat advance form

The December 27, 2023 is the last deadline of the year and is related to the payment of the VAT advance 2023. This deadline concerns VAT subjects with payment and payment obligations both monthly and quarterly.

Payment must be made online with form F24 using the following tax codes:

  • tax code 6013: advance payment for monthly VAT.
  • VAT number 6035: advance payment of VAT.

In addition, December 27 is also the deadline for the presentation of the Intrastat model, i.e. the mandatory documentation for companies carrying out intra-Community activities. All transactions related to the month of November must be reported on the form to be submitted on December 27th. This announcement concerns:

  • intra-Community sales and purchases of goods (INTRA 1-bis and INTRA 2-bis forms);
  • the provision of services by EU taxpayers (INTRA 1-quater Models and INTRA 2-quater Models).

31 December 2023: Business tax credits

At the end of the month the opportunity for businesses expires use of tax credits for the purchase of electricity as compensation due for the period that includes the first and second quarters of 2023. So the companies have until the end of the year if they want to recoup the costs incurred in the first half of this year.

up to businesses

December 2023 tax deadlines: all dates

Expiry Fulfillment
December 1, 2023 Lease contract registration tax
December 5, 2023 Dissolving quadrant
December 15, 2023 Issuance of deferred invoices
Corresponding non-profit associations
December 18, 2023 Irpef substitute tax and additional taxes on payments to employees
Substitution of advance tax on income from TFR adjustments
Advance payment of substitute capital gains tax and other miscellaneous income
November VAT settlement
Payment of November withholdings
TV license fee allowance for pensioners
Entertainment tax
Tobin Tax
Balance IMU
December 20, 2023 Special penance
Television license communication
December 27, 2023 Advance payment of VAT
Intrastat model
December 31, 2023 Electricity credits as compensation for businesses

December 2023 Tax Deadlines – Frequently Asked Questions

Who has to pay VAT in December?

The VAT payment set for December 18 concerns all VAT payers who have chosen the monthly payment of value added tax. Instead, the advance VAT for the year 2023 must be paid by the VAT liquidators both monthly and quarterly.

What are the main tax deadlines for December 2023?

The main dates to remember are: December 1st, December 5th, December 15th, December 18th, December 20th and December 27th. The first deadline is the one regarding the classification fee while the 18th is the deadline for VAT, withholdings and Tobin tax.

When is the quarterly termination payment due?

The deadline for the second installment of the quarter dissolution is set for November 30. However, the legislation provides for a five-day grace period, so the deadline for payment of the installment is December 5, 2023.

What are the business tax deadlines in December 2023?

Among the tax deadlines to remember for December 2023, we remember the payments of certain taxes and the deadlines for accessing compensation for energy credits. Find out all the details here.

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