Schedule list

Withholding taxes on contracts 

For all contractors and subcontractors of contracts exceeding EUR 200,000.00, obligation to submit receipts of payment of withholding taxes in relation to their workers in the previous month or, if exempt, a copy of the tax compliance certificate. 

Agricultural contributions 

Submission of employee contribution statements for the previous month and payment of contributions for the month. 

Foreign nationals 

Application for authorisation for the entry into Italy in 2024 of foreign nationals residing abroad in non-EU countries for self-employment or entrepreneurial work. 

Foreign nationals 

Application for authorisation for 2024 for the conversion of the residence permit of foreign nationals residing abroad in non-EU countries. 

Digital platforms’ communications 

Reporting of self-employed relationships established with digital platform intermediation in the previous month. 

Maritime seafarers’ communications  

Obligation to report the previous month’s recruitment and termination of seafarers embarked or disembarked. 

Mandatory agency workers’ communications 

Communication of all relationships established, extended, converted and terminated in the previous month with agency workers.  

Tax certificate (Certificazione Unica, ‘CU’) 

Submission and delivery of the tax certificate (CU) of employment and assimilated income paid in 2023. 

Italian Journalists National Social Security Entity (Istituto Nazionale Di Previdenza Dei Giornalisti Italiani, ‘INPGI’) contributions  

Payment of monthly contributions due from journalists with freelance contracts. 

Early retirement 

Payment of the monthly provision for early retirement treatment of workers who have no more than seven years to go before retirement.  

Foreign nationals 

Application for authorisation for the entry into Italy in 2024 of foreign nationals residing abroad in specific non-EU countries with which international cooperation agreements are already in force or are coming into force. 

Single payments 

Single payment relating to: – withholding taxes on employee and assimilated income; – INPS social security and welfare contributions payable by employers, including severance pay contribution adjustment due to the Treasury Fund for the previous month; – contributions due from clients to the INPS separately managed fund for collaborators; – contributions to the Italian National Welfare and Assistance Body for Workers in the Performing Arts (Ente Nazionale di Previdenza e Assistenza ai Lavoratori dello Spettacolo, ‘ENPALS’); – contributions due to INPS by agricultural employers in relation to the 3rd quarter of 2023;- IRPEF regional surtax for terminations in the previous month; – periodic VAT settlement.