770/2022: transmission and news 2022

Next October 31, 2022, is the deadline for sending the 770/2022 for the 2021 tax period.

Form 770 is the declaration that must be used by withholding agents, to communicate to the Revenue Agency the tax data relating to the withholdings made in the previous year, the relative payments and compensations made, the summary of the credits, as well as the other data requested.

Data can be transmitted in a single stream or in multiple streams. In the last case, it is necessary to enter the value “2” in the “Type of transmission” field.

The maximum number of flows that can be transmitted is 3, which must include a total of the 5 types of withholding taxes: “Employee”, “Self-employed”, “Capital”, “Short leases” and “Other withholdings”.

In particular:

• the “Short leases” flow must be transmitted with the “Self-employed”;
• the “Other withholdings” flow must be transmitted with one of the three main flows “Employee”, Self-employed”, and “Capital”.

In addition to the usual compilation summarized, the most important changes relating to the 770/2022 concern:

• the suspension of payments due to the regulatory measures issued for the health emergencies that occurred in 2021;
• the recovery of supplementary treatment.