Monday 2 January
YEAR-END ADJUSTMENT
Tax adjustment transactions between withholdings made on remuneration subject to personal income tax (Imposta sui redditi delle persone fisiche, ‘IRPEF’) and the tax actually due and in relation to tax deductions for 2022. Contribution adjustment transactions in relation to remuneration paid during 2022.
Tuesday 20 December
MANDATORY MARITIME COMMUNICATIONS
Obligation to report the previous month’s employment and termination of seafarers embarked or disembarked.
Tuesday 20 December
DIGITAL PLATFORMS
Reporting of self-employed relationships established with digital platform intermediation in the previous month.
Friday 16 December
INPGI CONTRIBUTIONS SEPARATE MANAGEMENT
Payment of monthly contributions due by journalists with freelance contracts.
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