Tax Returns
We manage all tax returns: annual VAT, UNICO model (Individuals, Corporations, Partnerships, Non-commercial Entities), 730 model, 770, Unique Certification and Intrastat list.
Service details
Tax returns are the tax obligation par excellence: the moment when the taxpayer communicates their income position to the tax authorities and definitively determines the taxes owed. Studio CITI snc has managed all types of tax returns with competence and punctuality for over 40 years.
The Redditi Model (formerly UNICO) is the main return for businesses and professionals. Specific versions exist for individuals (PF), corporations (SC), partnerships (SP) and non-commercial entities (ENC). The ordinary filing deadline is 31 October of the year following the tax period. The firm collects all the necessary data, calculates the taxes owed, prepares the return and submits it electronically, providing the client with a summary of taxes due with the relevant payment deadlines.
The 730 Model is the simplified return for employees and pensioners, with the possibility of recovering any credit directly through the payslip. The 770 Model is the withholding agent's return and concerns companies that pay employment or self-employment income. The Unique Certification (CU) certifies employment, self-employment and other types of income, and must be delivered to recipients by 16 March.
The annual VAT return summarises all VAT transactions for the year and determines the final balance. The Intrastat list is mandatory for those carrying out intra-community transactions above certain amounts.
Frequently asked questions
By when must I submit my tax return? +
The Redditi Model (formerly UNICO) must be submitted electronically by 31 October of the year following the tax period (e.g. for 2024, by 31 October 2025). The 730 Model has shorter deadlines: by 30 September. Penalties for omitted or late filing range from 120% to 240% of the tax owed, with a minimum of 250 euros.
Can I file a tax return even if I am making a loss? +
Yes, and in fact it is mandatory for businesses to do so. The return must be filed even in the absence of income or in the event of a tax loss. Losses can be carried forward to subsequent years to reduce taxable income (within legal limits). The firm correctly manages the calculation and carry-forward of losses to optimise the tax burden in subsequent years.
What happens if I forget to file my tax return? +
Failure to file a tax return is one of the most serious tax violations. It incurs a penalty of between 120% and 240% of the tax owed (minimum 250 euros). If filed within 90 days of the deadline, it is considered a late return with a reduced penalty. Remediation through voluntary regularisation is possible if the return has not yet been assessed by the Revenue Agency.
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