Until 2 January

INCOME

  • Waiving or revocation of simplified direct estimate and objective estimate for 2018 and subsequent years: 036/037.

VAT

  • November 2017. Self-assessment 303

  • November 2017. Group of companies, individual form: 322

  • November 2017. Group of companies, aggregated form: 353

  • SII: Sending invoicing records for first quarter of 2017: without model

  • Waiving or revocation of simplified and agriculture, stockbreeding and fishing regimes for 2018 and subsequent years: 036/037

  • Option or revocation of determination of the tax base by means of the margin of overall profit in the special regime of used goods, objects of art, antiques and collectable objects for 2018 and subsequent years: 036

  • Option to pay tax at destination for distance sales to other countries of the European Union for 2018 and 2019: 036

  • Waiving of the common deduction regime for differentiated sectors for 2018: without model

  • Communication of registration in the special regime of the group of companies: 039

  • Option or waiver of the advanced modality of the special regime of groups of companies: 039

  • Annual communication regarding the special regime of the group of companies: 039

  • Opt in to the special cash basis regime for 2018: 036/037

  • Opt out of the special cash basis regime for 2018, 2019 and 2020: 036/037