When and how to file a Redditi ENC form
Latest update: 18/03/2024
The tax return must be filed no later than the last day of the 9th month following the end of the tax period (Article 2(2) of Presidential Decree No 322 of 22 July 1998).
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 of June 2024, must submit the tax return by 15 April 2025. However, if the tax period coincides with the calendar year, the deadline for filing the return is 15 October 2024.
Use the Redditi ENC form and instructions and the RedditiOnLine ENC compilation software to file the tax 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 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.
Tax return filing for cross-border users
Cross-border users with an eIDAS identity who have to submit a tax return for income generated 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.
