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Italian 770/2026 form: the withholding agents' return

The 770 form is the annual return of Italian withholding agents (sostituti d'imposta): anyone who withheld tax on salaries, self-employment fees, commissions, dividends, short-term rentals or other sums reports it online to the Agenzia delle Entrate. The 770/2026 covers tax year 2025 and is due by 2 November 2026, because the ordinary 31 October deadline falls on a Saturday. It can only be sent once the Certificazioni uniche (and, where required, the dividend certification) have been transmitted.

Up to date for 2026 — verified on September 25, 2026Official procedure, no printed formGuide: about 90 min

This content is part of the path: Hiring your first employee· Step 9 of 11· Next step: Paying over Italian withholding tax on salaries with the F24

Deadlines

16 March, 30 April and 2 November 2026
Deadlines for transmitting the Certificazioni uniche, depending on the type of income certified: the 770 can only be sent after they have been transmitted
2 November 2026
Deadline for the withholding agents' return for 2025 (31 October falls on a Saturday)

Documents to prepare

  • Summary of tax withheld in 2025 by category of income
  • The F24 forms used to pay over the tax withheld
  • Transmission receipts for the Certificazioni uniche and, where required, the dividend certification
  • Number of employees at 31 December of the previous year, for the simplified system
  • Access to the Agenzia's online services, or an authorised intermediary
See the procedure on the official site

No form is attached to this procedure: the link leads to the official page that describes it.

What this page gives you

The guide above and the link to the official site. ActioFin does not produce any document for this page: whatever you fill in or file is done on the official medium.

Who this applies to

  • Withholding agents, including State administrations, that withheld tax on employment and similar income
  • Anyone who withheld tax on self-employment income, commissions and other income
  • Anyone who withheld tax on dividends, proceeds and capital income, including on bank transfers for building renovation and energy saving, and on short-term rentals included in the CU
  • Anyone who withheld tax on sums paid following third-party attachment or as expropriation compensation

Worked example

Studio Conti Srl, Florence, four employees and two consultants

In 2025 Studio Conti Srl paid salaries to four employees and fees to two professionals, withholding a total of 18,400 euros paid over with the F24. It transmits the employees' Certificazioni uniche by 16 March 2026 and the professionals' by 30 April 2026. Having paid only employment and self-employment income and having no more than five employees at 31 December 2024, it may join the simplified data-reporting system, which counts as the 770; otherwise it files the 770/2026 online by 2 November 2026. The withholding on the professionals' fees can be recomputed with the ritenuta-acconto-professionisti calculator.

How to fill it in, step by step

  1. Reconstruct the tax withheld in 2025 for each category of income and the corresponding F24 payments.
  2. Transmit the Certificazioni uniche by the deadline for each type of income and, where required, the dividend certification: without them the 770 cannot be sent.
  3. Check whether you may join the simplified data-reporting system: only employment, self-employment or similar income paid, and no more than five employees at 31 December of the previous year.
  4. Otherwise fill in the 770/2026 with the Agenzia's filling-in software and check it with the checking procedure.
  5. Send the return online by 2 November 2026.

Good to know

  • From tax year 2025, small withholding agents (only employment, self-employment or similar income paid, and no more than five employees at 31 December of the previous year) may report their data through a simplified system that counts as the 770, under the provvedimento of 31 January 2025 as amended on 3 June 2025.
  • Condominiums that withheld tax as withholding agents file the 770, not the Redditi SP form.
  • The 770/2026 form and instructions were approved by the provvedimento of 27 February 2026; the Agenzia's page reports an update of the form on 22 September 2026: download the latest version.
  • CUs containing only exempt income or income not reportable through the pre-filled return may be transmitted by the same deadline as the 770, 2 November 2026.
  • The withholding rate on professionals is not repeated here: the ritenuta-acconto-professionisti calculator carries it with its sources.

Common mistakes

  • Trying to send the 770 before transmitting the Certificazioni uniche: it can only be sent afterwards.
  • Treating 31 October as the deadline in 2026: as it falls on a Saturday, the deadline is 2 November 2026.
  • Believing the simplified system applies to every small withholding agent: anyone who also paid income other than employment, self-employment or similar income, for example dividends, is excluded.
  • Leaving out of the 770 the tax withheld on capital income or short-term rentals: the form is not only about salaries.
  • Using a version of the form or software superseded by the 22 September 2026 update.

Frequently asked questions

Who must file the 770 form?

Withholding agents, including State administrations, that withheld tax on employment and similar income, self-employment income, commissions, other income, dividends and capital income, short-term rentals and the other sums listed by the Agenzia.

When is the 770/2026 due?

By 2 November 2026: the ordinary 31 October deadline falls on a Saturday.

How do the 770 and the Certificazione unica relate?

The CU certifies to the recipient and to the Agenzia the income paid and the tax withheld; the 770 summarises the tax withheld. The 770 can only be sent once the withholding agent has transmitted the CUs by their deadlines and, where required, the dividend certification.

Must an employer with few employees always file the 770?

From tax year 2025, anyone paying only employment, self-employment or similar income and having no more than five employees at 31 December of the previous year may join the simplified data-reporting system, which is equivalent to the 770.

Go further

Compute the related amounts

Understand this form: the related course

Related forms

Official sources

Read in Italian

Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.