When and how to submit a Redditi SC form
Latest update: 18/03/2024
The tax return must be sent by the last day of the ninth month following the end of the tax period.
Pursuant to Article 38(1) of Legislative Decree No 13 of 12 February 2024, for the tax period ending 31 December 2023, the time limit for filing expires on the 15th day of the 10th month following the end of the tax period.
For example, a person whose tax period does not coincide with the calendar year, which ends on 30 June 2024, the tax return must be filed by 15 April 2025. If the tax period of the company or entity coincides with the calendar year, the deadline for submitting the return is fixed at 15 October 2024.
Redditi SC - Form and instructions (IT)
Use RedditiOnLine SC software (IT) to file the return. Once the form has been completed, the following persons must submit a tax return online via the Revenue Agency’s online services :
- taxpayers required to submit a value added tax return
- persons required to submit a withholding agent return
- persons referred to in Article 73(1)(a) and (b) of the Italian Income Tax Code
- persons required to submit a trade income tax return
- persons required to submit a form for reporting data relating to the application of composite fiscal reliability indices (Article 9-bis of Decree-Law No 50 of 2017)
- authorised intermediaries, insolvency administrators and liquidators.
For more information, see the Corporation Income Tax – Ires tab.
Tax return filing for cross-border users
Cross-border users with an eIDAS identity who have to submit a tax return for income produced in Italy can use the Revenue Agency’s service available under the Single Digital Gateway (SDG). In order to access the service, you must have an Italian tax number.
