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Principali scadenze di aprile – maggio 2025

Aprile 2025

Giovedì 10

COMUNICAZIONE OPERAZIONI IN CONTANTI LEGATE AL TURISMO (CONTRIBUENTI MENSILI): presentazione telematica del Mod. Polivalente (quadro TU) da parte di commercianti al minuto ed agenzie di viaggio, per comunicare i corrispettivi (compresi tra euro 2.000 ed euro 15.000) relativi ad operazioni in contanti effettuate nell’anno 2024 da parte di turisti appartenenti all’UE (non residenti in Italia) ed extraUE INPS: versamento contributi previdenziali per il personale domestico (I trimestre 2025).

FONDO M. NEGRI, M. BESUSSO E A. PASTORE: versamento dei contributi di previdenza e assistenza integrativa (I trimestre 2025).

INPS: versamento contributi previdenziali per il personale domestico (I trimestre 2025).

Mercoledì 16

ACCONTI IMPOSTE SUI REDDITI: versamento IV rata acconti IRPEF, IVIE, IVAFE, cedolare secca, imposta sostitutiva minimi/forfetari per le persone fisiche titolari di partita IVA con ricavi/compensi fino a € 170.000.

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (marzo 2025).

IMPOSTA DI SOGGIORNO.

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (marzo 2025).

770 MENSILE: invio telematico (facoltativo) unitamente al Mod. F24, del prospetto delle ritenute operate nel mese di marzo.

IVA: liquidazione e versamento (mese di marzo 2025).

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di marzo 2025.

CONTRIBUTI PREVIDENZIALI: versamento contributi mese di marzo 2025:

    • INPS: lavoratori dipendenti;
    • INPS – Gestione ex ENPALS: lavoratori dello spettacolo;
    • INPS – Gestione ex INPGI: giornalisti professionisti;
    • Gestione separata INPS committenti.

Martedì 22

COMUNICAZIONE OPERAZIONI IN CONTANTI LEGATE AL TURISMO (CONTRIBUENTI TRIMESTRALI): presentazione telematica del Mod. Polivalente (quadro TU) da parte di commercianti al minuto ed agenzie di viaggio, per comunicare i corrispettivi (compresi tra euro 2.000 ed euro 15.000) relativi ad operazioni in contanti effettuate nell’anno 2024 da parte di turisti appartenenti all’UE (non residenti in Italia) ed extraUE.

PREVINDAI E PREVINDAPI: versamento contributi integrativi per dirigenti industriali (I trimestre 2025).

Lunedì 28

ELENCHI INTRASTAT: presentazione contribuenti mensili (marzo 2025) e trimestrali (I trimestre 2025).

Mercoledì 30

PRECOMPILATA: messa a disposizione al contribuente della dichiarazione redditi precompilata.

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di marzo 2025.

STRUTTURE SANITARIE PRIVATE: invio telematico all’Agenzia delle Entrate del Mod. SSP per la comunicazione dei compensi riscossi nel 2024 da parte delle strutture sanitarie private per l’attività medica/paramedica esercitata dai singoli professionisti nella struttura stessa.

AUTOTRASPORTATORI: presentazione all’Agenzia delle Dogane dell’istanza relativa al I trimestre 2025 per il rimborso/compensazione del maggior onere derivante dall’incremento dell’accisa sul gasolio.

IVA – RIMBORSO/COMPENSAZIONE TRIMESTRALE: richiesta IVA a credito del I trimestre 2025.

DICHIARAZIONE IVA: presentazione della dichiarazione IVA relativa al 2024.

IMPOSTA DI BOLLO: termine entro cui effettuare le modifiche all’Elenco B predisposto dall’Agenzia delle entrate e relativo alle fatture del I trimestre.

DICHIARAZIONE OSS/IOSS: dichiarazione IVA IOSS relativa al mese precedente e dichiarazione IVA OSS relativa al trimestre precedente.

LIBRO UNICO: registrazioni relative al mese di marzo 2025.

IMPOSTA DI BOLLO: versamento dell’imposta di bollo su scritture contabili conservate digitalmente, tramite Mod. F24 telematico.

770 MENSILE: invio telematico (facoltativa) all’Agenzia Entrate delle ritenute operate nei mesi di gennaio e febbraio 2025.

 

Maggio 2025

Venerdì 16

ACCONTI IMPOSTE SUI REDDITI: versamento V rata acconti IRPEF, IVIE, IVAFE, cedolare secca, imposta sostitutiva minimi/forfetari per le persone fisiche titolari di partita IVA con ricavi/compensi fino a € 170.000.

RITENUTE: versamento ritenute su redditi da lavoro dipendente e assimilati, lavoro autonomo, provvigioni, corrispettivi per contratti d’appalto nei confronti dei condomini nonché sull’ammontare dei canoni/corrispettivi relativi ai contratti di locazione breve (aprile 2025).

IMPOSTA DI SOGGIORNO.

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (aprile 2025).

IVA: liquidazione e versamento mese di aprile 2025 e I trimestre 2025.

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di aprile 2025.

CONTRIBUTI PREVIDENZIALI: versamento contributi relativi al mese di aprile 2025:

    • INPS: lavoratori dipendenti;
    • INPS – Gestione ex ENPALS: lavoratori dello spettacolo;
    • INPS – Gestione ex INPGI: giornalisti professionisti;
    • Gestione separata INPS committenti.

CONTRIBUTI IVS ARTIGIANI E COMMERCIANTI: versamento I quota fissa 2025 su reddito minimale.

AUTOLIQUIDAZIONE INAIL: versamento II rata.

Martedì 20

CONTRIBUTI ENASARCO: versamento contributi I trimestre 2025.

Lunedì 26

ELENCHI INTRASTAT: presentazione contribuenti mensili (aprile 2025).

Sabato 31

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

 

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