As a self-employed individual in Italy, you are required to file a tax return annually, regardless of the tax regime you fall under, whether standard or fixed rate. The tax declaration is completed by submitting the Redditi PF tax form, which must be filed online no later than 30 November of the year following the tax year in question. This ensures that you remain compliant with Italian tax laws and avoid potential penalties.
In addition to income tax, Italy imposes Value Added Tax (VAT) on goods consumed and services provided within the country. The standard VAT rate is currently set at 22%. Self-employed individuals are also responsible for submitting a VAT return, which must be done once a year. For the 2024 tax year, VAT returns need to be submitted between February 1 and April 30, 2024.
It's crucial for freelancers and self-employed persons in Italy to stay on top of these deadlines to ensure their business operations run smoothly and legally.