Until 31 December

Income Tax

Waiver or revocation of simplified direct estimate and objective estimate for 2025 and beyond: 036/037

November 2024. Single window - Import regime: 369
Second quarter 2024: request for reimbursement of tax contributions borne by the armed forces of the Member States of the EU : 381
Renunciation or revocation of simplified regimes and agriculture, livestock and fishing for 2025 and subsequent periods: 036/037
Option or revocation for determining the tax base through the global profit margin in the special regime for used goods, art objects, antiques and collectibles for 2025 and beyond: 036
Destination taxation option for distance sales to other countries of the European Union for 2025 and 2026: 036
Resignation of the common deduction regime for differentiated sectors for 2025: without model
Communication of registration in the special regime of the group of companies: 039
Option or waiver of the advanced modality of the special regime of groups of companies: 039
Annual communication regarding the special regime of the group of companies: 039
Option for the special regime of the cash criterion for 2025: 036/037
Renunciation of the special regime of the cash criterion for 2025, 2026 and 2027: 036/037

November 2024. Special tax on non-reusable plastic containers. Accounting presentation and stock record book