Legislative Decree No. 108/2024, published in Official Gazette No. 182, introduces important changes regarding the deadline for filing the income tax return, revising the previous guidelines from Circular No. 8 of April 11, 2024, issued by the Revenue Agency.
October 31: INCOME TAX RETURN FILING
The income tax return must be submitted by the last day of the tenth month following the end of the tax period. Therefore, for companies or entities with a tax period coinciding with the calendar year, the deadline for filing the income tax return is set for October 31, 2024.
January 31: DOCUMENT RETENTION
The retention of electronic documents with tax relevance must be completed by the third month after the income tax return filing deadline. For companies or entities with a tax period coinciding with the calendar year, document retention must be concluded by January 31, 2025.