CAF centers and professionals must deliver to the taxpayer a copy of the tax return and the settlement statement (form 730-2025) for returns submitted by May 31.
Unified payment related to withholding taxes on employment and similar income for the previous month; social security and welfare contributions owed to INPS by employers for the previous payroll period; contributions owed by clients to the INPS separate management for fees paid the previous month; contributions owed by entertainment companies to the former ENPALS management; monthly contribution for self-employed fishermen; contributions on fees exceeding the annual €5,000 exemption paid in May 2025 to occasional self-employed workers; regional IRPEF additional tax for terminations in the previous month; agricultural employers’ contributions for Q4 2024; VAT periodic settlement.
Monthly contributions due from journalists with collaboration contracts, to be paid by publishing companies, newspapers, broadcasting companies, or other companies employing journalists.
Payment of the monthly provision for workers who are less than 7 years away from retirement.
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