How and when to file a tax return

Latest update: 08/08/2024

Cross-border workers must submit the REDDITI PF form or form 730, depending on the type of income received.

In both cases, cross-border workers must fill in the employment section on each of the two forms (section C on form 730 and section RC on the REDDITI form), indicating the code for the category of cross-border worker, in order to obtain an exemption on income of up to EUR 7 500. The remaining income is included in other income declared for progressive taxation for personal income tax purposes.

The income declaration is submitted as normal. Therefore, unless extended:

• form 730 must be submitted by 30 September of the year following the tax year, directly to the Agency using its online information and communications service or via a tax assistance centre, qualified professional or withholding agent;
• the REDDITI PF form must be submitted by 31 October of the year following the tax year, using the Agency’s online information and communications service or via a tax assistance centre or qualified professional.