Taxpayers This is a basic completion for everyone who owns the VAT number, as it allows you to communicate the income generation to the revenue agency and calculate taxes owed. This tax responsibility represents an important aspect of the management of a professional activity and, although it may be complicated, the tax must be in compliance with the legislature.
Understanding when and how to introduce tax returns, it is important to avoid sanctions and better manage the tax aspects of one’s business, even in the absence of income.
Who needs a tax return?
Yes, anyone who has a Vat number Regardless of the tax return (flat or common), the tax declaration is obligatory. This completion allows you to announce the fees you understand and to calculate taxes according to the existing legislation.
The types of declared declaration depend on the tax government.
- Flat -Rait Government: Professionals who are following this easy government should present Model Personal Person. This document contains a section dedicated to a replacement tax calculation, equivalent 5 % Or al 15 % Based on specific terms.
- General government: For those who work with the general government, the tax return always happens through Model Personal PersonBut with more complex structures. In this case, it is important to announce the compensation and expenditure received, which can be deducted or deducted according to the legislation.
This declaration should be sent to the Revenue Agency within the deadline provided electronically, usually through September 30 Every year for last year’s income.
In addition to tax returns, it is important to remember that VAT holders often need to present VAT DeclarationA separate document that summarizes the value -added tax -conditioned operations.
Do I have to return tax even if I don’t have earnings?
Yes, even in the absence of income, those who own the VAT number are obliged to submit a tax declaration. This flat rate applies to both the government and the general government.
The legislation provides that the announcement is in any case offered for a variety of reasons:
- Formal communicationThe Declaration works to inform the Revenue Agency that the activity is still there, even if it has not generated income during the tax year.
- Tax control: Even in the absence of income, there may be tax credit or deposited expenses, which must be announced.
- Auxiliary responsibilities: I for registered professionals Separate administration INPS The OA determines the contribution amount to pay the announced income, the independent social security speaker. In the case of banned income, proportional partnership will be the cause, but the required amount may be.
Do not submit the declaration, even in the absence of income, includes Administrative fines.
Tax return offer is a responsibility that cannot be ignored, regardless of effective income. It is important to remain in compliance with tax problems and to keep its position active as a VAT number holder.
What is a PF Income model?
the l Personal Income Model (PF) This is a tax document that should be used by all those who should announce their income, but it may not use 730 models Vat numberRegardless of whether the tax government (flat or common).
People who should present the PF Income model are:
- Freelancers and self -employed workers With VAT number;
- Taxpayers with business income or self -employment Not managed by Model 730.
- Owner of revenue from buildings or land Which need to be regulated in specific tax conditions.
- Overseas income subjects.
PF Income Model structure
The PF Income model contains different parts, each of which announces a certain type of income and calculates taxes. The main parts are:
- Quadro again: With the possibility of identifying deduction costs, it is used to declare income from self -employment or professional activities.
- Quadro lm: Dedicated to taxpayers that include Flat -Rait Government o For the advantage of the Youth Entrepreneurship;
- Quadro rn: A summary of calculation tax, including any deductions and deductions.
- Quadro: Required of check or concessions specified for any additional data;
The compilation of the PF Income Model requires precision and appropriate information about tax rules, which is why many taxpayers use an accountant or CAF support.
How to fill the PF Income Model
The PF Income Model has to be compiled in electronic mode. How’s it:
1. Collecting the required data
Before starting compilation, all useful documents must be submitted, including:
- Invoice issued And received during the year.
- Unique Certification For any income received as an employee or partner.
- Documents related to this Medical, insurance or school expenses Who entitles deductions.
2. Compilation of specific paintings
Depending on the tax government, it must fill the paintings related to:
- Quadro lm For flat rate taxpayers, identifying the overall business and applying the profitable guttens provided by the Atico Code.
- Quadro again Under the general government, reducing the cost of revenue and costs during the year.
3. Tax calculation
The PF Income model calculates taxes based on data entering the paintings. For professionals under the general government, IRPEF rates apply, while for a flat rateAlternative tax.
4. Confirm and send
Once the compilation is completed, it is important to carefully check all the data entered. The declaration may include the extension of the delays or delays in errors. The PF Income Model should be sent to the Revenue Agency using its tax drawers or through electronic channels using their tax drawers.
Fill the PF Income Model properly to avoid tax issues and to comply with tax responsibilities. The complexity of some parts often suggests the help of a professional professional.
If self -employed and dependent work is collected, which model is to offer?
When a person performs an activity simultaneously Employee And an activity Autonomous However, with the VAT number, however, the tax declaration is bound to announce the fees received from both sources of income. In this case, the use of the use is Personal Income Model (PF).
The 730 model, which is easy to fill, is specific to taxpayers who only earn revenue from the job, pensions or other affiliate categories. However, those with VAT must use PF Income ModelSince it also allows you to manage the earnings from independent activity.
PF Income Model allows you to announce income from employment and autonomous activities, in each specific section:
- Quadro RC: Used to announce or be an affiliate from employment. These data are usually reported in Unique Certification Issued by the employer.
- Quadro ROLM: Self -employed income intends. Professionals under normal use Quadro againWhile the taxpayers fill in flat rates Quadro lm.
Overall income is provided through a collection of income announced in both paintings. Out of this applies the total Irpef rate For scigaloni, for these people in the general government. However, the flat rate calculates alternative taxes on the revenue from autonomous activity and collects this tax with employees’ work.
In the presence of two activities, social protection contributions may vary:
- Separate administration INPS: Registered VAT holders in other professional treasury will have to pay a partnership in separate Interp management, which is calculated as a percentage of the announced independent income.
- Employee: Social security contributions to employees are directly through employer.
It is important to note that the social protection contribution paid for both activities can be reduced by total income, which can reduce the taxable tax, and as a result, taxes are owed.
Even employees and employees who collect independent work will have to comply with the deadline to offer a PF Income model, which usually falls. September 30 For the last tax year. In addition, it is important to pay taxes and contributions to the fixed times.
Avoiding income management errors and cooperation from various sources, it is highly advised to use the advice of an accountant or expert tax adviser. This ensures the correct and compliance declaration for legislation.
