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Principali scadenze di maggio – giugno 2024

MAGGIO 2024

Giovedì 16

ADDIZIONALI: versamento addizionali regionale/ comunale su redditi da lavoro dipendente (aprile 2024).

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 2024).

IVA: liquidazione e versamento mese di aprile 2024 e I trimestre 2024.

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di aprile 2024.

CONTRIBUTI PREVIDENZIALI: versamento contributi relativi al mese di aprile 2024:
– 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 2024 su reddito minimale.

AUTOLIQUIDAZIONE INAIL: versamento 2a rata.

IMPOSTA DI SOGGIORNO.

Lunedì 20

CONTRIBUTI ENASARCO: versamento contributi I trimestre 2024.

Lunedì 27

ELENCHI INTRASTAT: presentazione contribuenti mensili (aprile 2024).

Lunedì 31

LIQUIDAZIONI PERIODICHE IVA: trasmissione telematica dei dati contabili riepilogativi delle liquidazioni periodiche IVA relative al I trimestre 2024.

DENUNCIA UNIEMENS: denuncia telematica delle retribuzioni e dei contributi (INPS – ex INPDAP – ex ENPALS – ex DMAG) di aprile 2024.

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

FASI: versamento contributi integrativi dirigenti industriali (II trimestre 2024).

IMPOSTA DI BOLLO: versamento dell’imposta di bollo sulle fatture elettroniche per il I trimestre 2024 (non sono interessati i contribuenti per cui l’imposta da versare risulta inferiore ad € 5.000).

LIBRO UNICO: registrazioni relative al mese aprile 2024.

 

GIUGNO 2024

Lunedì 17

CONTRIBUTI PREVIDENZIALI:

  • versamento contributi relativi al mese di maggio 2024:
  • INPS: lavoratori dipendenti
  • INPS -> Gestione ex ENPALS: lavoratori dello spettacolo
  • INPS -> Gestione ex INPGI: giornalisti professionisti
  • Gestione separata INPS committenti
  • versamento all’INPS dei contributi per la manodopera agricola relativi al IV trimestre 2023.

ADDIZIONALI: versamento addizionali regionale/comunale su redditi da lavoro dipendente (maggio 2024).

IMU ENC: versamento III rata 2023 (conguaglio) e I rata 2024.

IMPOSTA SUGLI INTRATTENIMENTI: versamento imposta mese di maggio 2024.

IMU: versamento acconto (o, a discrezione del contribuente, in unica soluzione annuale) anno 2024.

IVA: liquidazione e versamento (mese di maggio 2024).

MOD. 730: I datori di lavoro e gli enti pensionistici che prestano assistenza fiscale diretta, i CAF e i professionisti abilitati, per le dichiarazioni presentate da parte dei contribuenti entro il 31 maggio:

  • consegnano al dipendente/pensionato i Modd. 730 e 730-3 elaborati;
  • inviano telematicamente all’Agenzia delle Entrate i Modd. 730, 730-1, 730-3 e 730-4.

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 (maggio 2024).

ELENCHI INTRASTAT: presentazione contribuenti mensili (maggio 2024).

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

ADEGUAMENTO STATUTI ASD/SSD: termine entro il quale le associazioni/società sportive dilettantistiche devono uniformare i propri statuti alle disposizioni del D.Lgs. n. 36/2021.

IMPOSTA DI SOGGIORNO.

Martedì 25

ELENCHI INTRASTAT: presentazione contribuenti mensili (maggio 2024).

Domenica 30

DICHIARAZIONE IOSS: dichiarazione IVA IOSS relativa al mese precedente.

ADEGUAMENTO STATUTI ASD/SSD: termine entro il quale le associazioni/società sportive dilettantistiche devono uniformare i propri statuti alle disposizioni del D.Lgs. n. 36/2021.

 

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