Flash 5 – 2025

Tax withholder obligations

5 foto andrea cherchi46

YEAR 2025

A tax withholder is a subject who, by virtue of specific legal provisions, is required to pay taxes in full or in part on behalf of another subject – and has to comply with specific obligations.

We summarize in the tables below the main deadlines for 2025, broken down by obligation.

Monthly withholding tax payments

DEADLINEREFERENCE PERIOD
16/01December 2024
17/02January 2025
17/03February 2025
16/04March 2025
16/05April 2025
16/06May 2025
16/07June 2025
20/08July 2025
16/09August 2025
16/10September 2025
17/11October 2025
16/12November 2025

“Certificazione Unica” (“CU”) form

DEADLINEREFERENCE PERIOD
16/03Income paid to recipients in the prior calendar year

770 form

DEADLINEREFERENCE PERIOD
31/10Income paid to recipients in the prior calendar year

Photo Credits: Andrea Cherchi
https://it-it.facebook.com/andreacherchimilano
For more information contact
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