These are the tax models for companies that you need to know

[jrineakter]

One of the obligations of any company, regardless of its size, is to submit corporate tax forms to the Tax Agency. The objective is to pay taxes and report all your business activity.

As an entrepreneur running a business, it is your obligation to know what taxes you will have to pay and when you will have to do so . However, on many occasions, when we decide to start a business, we are not aware of all the obligations we have with the Tax Agency. That is why we want to compile the most common corporate tax forms here.

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Tax models for companies
Quarterly models
The deadline for submitting quarterly forms does not coincide with the calendar quarters of the year, but rather they are submitted between 1 and 20 January (4th quarter), April (1st quarter), July (2nd quarter) and October (3rd quarter).

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1. Model 115
Form 115 is a self-assessment form used italy number data to declare the withholdings made on rentals. All companies, self-employed persons or professionals who have rented premises or offices for the development of their business are required to submit it. You will need to keep all invoices to which the withholding for rent has been applied.

There are certain exceptions . You will not have to file the form if:

The rent amount does not exceed 900 euros per year.
This is a rental of rustic plots.
These are rents that the company pays to its employees.
They are financial leases.
The tenant is included in one of the sections corresponding to group 861.
More information: Form 115, what is it and how do I fill it out?

2. Model 111
Form 111 must report the withholdings made from business owners, professionals or workers . Its presentation is mandatory for all companies that have withheld amounts from invoices to professionals and employee payrolls.

3. Model 303
Form 303 is the document used to complete the quarterly VAT self-assessment and is mandatory for all companies. It is used to report the VAT that has been charged to customers and paid to suppliers. Therefore, the result of the declaration will be the difference between the VAT paid (purchases) and the VAT charged (sales).

Remember that you can request a monthly VAT refund . This is very advantageous if the result of your declaration is usually negative. That is, if it is the Tax Agency that usually refunds you. In this way, the business will have greater liquidity, because it will recover the VAT every month.

4. Model 202
This form is used to make advance or partial payments of the Corporate Tax . Paying on account involves paying the tax result in advance, which must be regularised when the tax return for the financial year is submitted with form 200. If this amount is less than what has been paid in advance, the company may request a refund of the difference.

You must submit it if your trading volume has exceeded 6,010,121.04 euros per year during the previous year. If you do not reach this amount, you must submit it if the result of the previous year was positive.

Annual models
Annual forms are submitted between January 1 and 20 and serve to provide an annual summary of the quarterly forms. The mandatory annual forms for companies are:

1. Model 180
This is the annual summary of Form 115, that is, the one that refers to the withholdings made for rentals.