VAT return 2022, CU, 770 and 730: instructions and online templates

VAT return 2022, CU, 770 and 730: the definitive versions of the forms relating to the tax year 2021 are online. The respective provisions of the Revenue Agency of January 14, 2022 have approved the tax returns and the specific instructions for completing . The news of the new declarations.

VAT return 2022, the models of the tax returns referring to thetax year 2021 I’m online.

To approve them the appropriate provisions of the Revenue Agency of 14 January 2022, which also formalized the compilation instructions.

In addition to VAT declaration the final versions of the Unica certification and of models 730 and 770.

Many changes have been confirmed with respect to the drafts released on 23 December 2021.

VAT return 2022, CU, 770 and 730: instructions and online templates

In addition to VAT return 2022 i are also available models of the Single Certification, 770 and 730.

Tax returns referring totax year 2021 were approved with the specific provisions of January 14, 2022 of the Revenue Agency.

Such measures also approved instructions for filling in the forms.

The Announcements inserted in the drafts made available by the financial administration.

As regards the 2022 VAT return, the main changes are:

  • the percentages of compensation applied by farmers under the special regime reserved for them;
  • transactions relating to goods and services necessary for the containment and management ofCoronavirus emergency;
  • the new rules for the application of VAT in e-commerce.

Available to taxpayers are:

Revenue Agency – Annual VAT form / 2022
Relating to the tax period 2021.
Revenue Agency – Basic VAT form / 2022
Relating to the tax period 2021.

To fill in the forms, VAT numbers must follow the specific instructions:

Revenue Agency – Annual VAT form 2022
Instructions for compilation.
Revenue Agency – Basic VAT form / 2022
Instructions for compilation.

TO provision of taxpayers there are also:

  • the model 730/2022;
  • the Single Certification 2022;
  • the 770/2022 model.

Tax returns 2022: the definitive 730 form and related instructions

Stay still there deadline of September 30th for taxpayers who use the 730/2022 form for the tax declaration.

Revenue Agency – Model 730/2022
Relating to the tax year 2021.

Taxpayers must follow the appropriate instructions for completing.

Revenue Agency – Model 730/2022
Instructions for compilation.

Also in this case, the news already announced in the drafts, made official by the specific provision of the Revenue Agency, are reconfirmed.

Among the most important:

Among the novelties also the charging columns: new spending limits are envisaged for the installation works started in 2021.

The changes in the IRPEF bonus, which replaced the Renzi bonus and was canceled by the 2022 Budget Law, are part of the declaration.

Specifically theincrease of 1,200 euros, of the supplementary treatment in favor of employees and similar with total income up to € 28,000 and the deduction provided for income up to € 40,000 which is zeroed at the end of the income bracket.

For what concern recovery of the building stock, it is possible to take advantage of the deduction also for the replacement costs of the existing emergency generator, with the latest generation gas emergency generators.

Changes also to the amounts of the mobile bonus which for the 2021 tax year has a maximum ceiling of 16,000 euros which will drop to 10,000 euros for 2022.

Regarding the veterinary expenses, the maximum amount of the deduction is 550 euros.

Among the novelties, the music bonus also enters the declaration, which allows you to benefit from the deduction of 19 percent for the expenses incurred for enrolling children in conservatories, AFAMs, music schools registered in the regional registers, choirs, bands and music schools recognized by a public administration, for the study and practice of music.

The contribution up to 1,000 euros for the registration and subscription of children and young people between 5 and 18 years of age to recognized music schools, conservatories and choirs, bands and music schools (in compliance with the total income requirement not exceeding 36,000 euros).

The short leases they are only allowed for taxpayers who use no more than 4 properties.

Finally, there is also space for the tax credit for the installation of filtering systems and water quality improvement intended for human consumption, or the faucets bonus.

The facility covers expenses up to the amount maximum of 1,000 euros.

The approved versions of the 770 model and of the Unica Certification

Between fiscal declaration approved there is also the model 770, approved by the specific provision.

The model has been approved, together with the relative instructions for completing it.

Revenue Agency – Model 770/2022
Relating to the tax year 2021.
Revenue Agency – Model 770/2022
Instructions for compilation.

The new fields are inserted in the declarative for the management of the credit related to supplementary treatment and to indicate the“ID Arrangement”.

The fields refer to the credit related to cross-border mechanism, issued by a central administration of a member state of the European Union.

The special Covid-19 codes remain active in the summary statements, to be included for the payments made in 2021.

Finally, news are also planned for the Single Certification 2022, which withholding agents must forward to the Revenue Agency and issue to those who receive an income within deadline of March 16, presents news.

Also in this case, the provision approved the model and the relative instructions for its compilation.

In this case, both the ordinary 2022 and the synthetic model were approved.

Revenue Agency – Single Certification / 2022
Ordinary model.
Revenue Agency – Single Certification / 2022
Synthetic model.

What has already been included in the draft declaration is confirmed, namely the increase to € 609.50 of the tax reduction in favor of employees of the “Security sector”.

The new facilities provided for the severance indemnity in the case of cooperatives made up of workers from companies in difficulty and for the services of the bilateral solidarity funds of ordinary and cooperative credit and of the Poste Italiane Spa company are then added.

Finally, the news relating to the early liquidation of unemployment benefits, or the NASPI, are also confirmed.

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