What is the Modello 770?
The Modello 770 is the annual return that withholding agents in Italy, including every employer, file with the Italian Revenue Agency (Agenzia delle Entrate). It reports the income tax they withheld in the previous year, the payments of that tax made with the F24 form, any offsets used and the credits left, together with other required contribution and insurance data.
Need help navigating local labour compliance?
Schedule a strategy callWhat it contains
The return has a front page and separate sections. The ST section shows the tax withheld, the amounts withheld under employees’ 730 returns and substitute taxes, with the related payments. The SV section covers the municipal income tax surcharge withheld, and the SX section summarises credits and offsets. Employers can split the return and file the sections on employment income separately from those on self-employment income, commissions or capital income.
Deadline
The 770 is filed electronically by 31 October each year for the previous calendar year. A deadline on a Saturday or public holiday moves to the next working day, so the 770/2026, covering 2025, is due by 2 November 2026. CUs that contain only exempt income, or income that does not go in the pre-filled tax return, can also be sent by this date.
Withholding agents that pay only employment or self-employment income and had no more than five employees at 31 December of the previous year can opt into a simplified way of sending the data, which counts as filing the 770.
Penalties
If the 770 is not filed, the penalty is 120% of the tax withheld and not paid over, with a minimum of €250, or €250 to €2,000 where all the tax withheld was paid. A further €50 applies for each recipient left out of the return. From 1 January 2027, these penalties are set out in Italy’s consolidated code of tax penalties, Legislative Decree 173 of 2024.
The 770 when TopSource runs your payroll
When TopSource runs your payroll in Italy, we reconcile the year’s withholdings with the F24 payments made, prepare the 770 sections for your employees and file them by the deadline, consistent with the CUs already sent.
Frequently asked questions
When is the Modello 770 due in 2026?
By 2 November 2026, because the usual deadline of 31 October falls on a Saturday. It covers the tax withheld in 2025.
What is the difference between the 770 and the CU?
The CU certifies each recipient’s income, tax and contributions. The 770 is the withholding agent’s own return, with the total tax withheld, the payments made and any credits.
What is the penalty for not filing the Modello 770?
120% of the tax withheld and not paid, with a minimum of €250, or €250 to €2,000 if all the tax was paid, plus €50 for each recipient left out.
Related terms in Italy
- Comunicazione Obbligatoria (Italy)
- Libro Unico del Lavoro (Italy)
- Smart Working Agreement (Italy)
- ROL and Ex-Festività Permits (Italy)
- Patto di Non Concorrenza (Italy)
- Employee Categories (Italy)
- Mandatory Disability Hiring Quota (Italy)
- Cassa Integrazione (Italy)
- Decreto Flussi and Nulla Osta (Italy)
- Welfare Aziendale (Italy)
- F24 Payment Form (Italy)
- UniEmens (Italy)
- Certificazione Unica (Italy)
- Busta Paga (Italy)
- Conguaglio Fiscale (Italy)