Following Decree dated August 28th, 2018, tax return no. 2777 – withholding tax return on investment income, and tax return no. 2753 – withholding tax return on income from some bonds, must be uploaded with the corresponding payment in respect of income distributed as of September 1st, 2018 (already applicable for “simplified” tax returns no. 2777-D, since January 1st).
Main withholding taxes concerned are those relating to dividends, interests and social contributions.
The new obligation of online filing applies, in practice, to declarations no. 2777 to be filed before October 15th 2018.