Italy Tax filing deadlines
Italy Tax filing deadlines: 8 deadline rules held, cited to 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: F24 IVA Periodica. Last checked against the official source on 13 Oct 2026.
Official source: 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: F24 IVA · Last checked 2026-10-13 · source fingerprint
Recurring statutory filing and payment deadlines in Italy for VAT/GST returns and payments, PAYE/payroll withholding, corporate income tax returns and provisional payments, held as rules, each cited to the official source with the verbatim phrase that states it. The API computes the actual due dates from these rules, rolled for this country's weekend and national public holidays, and lists every day it stepped over.
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| Current value | 8 deadline rules |
|---|---|
| In force from | — |
| Official source | 8 rules, each cited to its own official source; series-level citation is the first VAT rule's: F24 IVA Periodica — Come e quando si versa — Agenzia delle Entrate |
| Last verified | 2026-10-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
RULES, NOT DATES. Each rule carries its own citation, anchor phrase and last_confirmed; the series last_confirmed is the oldest of them. effective_from is null on purpose: the rules rest on different instruments with different commencement dates, and no single date would be true of all of them. The paid response adds due_dates, computed from the rules over a window (default the next 365 days; from/to/year_end/tax query parameters). scripts/deadline-verify.mjs re-fetches every cited source and re-finds every anchor.
Get it programmatically
curl https://euroref.dev/v1/it/filing-deadlines
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/it/filing-deadlines/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/it/filing-deadlinesThe rules
Each rule is cited to the official source, with the phrase that states it. A machine re-reads every cited source and re-finds that phrase; a rule whose phrase disappears is flagged for review.
| Tax | Obligation | Frequency | Due | Weekend / holiday | Official source | Last verified |
|---|---|---|---|---|---|---|
| VAT / GST | Liquidazione e versamento IVA — contribuenti mensili Contribuenti IVA mensili (regime ordinario). | monthly | 16th day of the following month | moves to the next business day | F24 IVA Periodica — Come e quando si versa — Agenzia delle Entrate “la liquidazione e il versamento dell'eventuale Iva a debito va fatta entro il giorno 16 del mese successivo” | 2026-10-13 |
| VAT / GST | Liquidazione e versamento IVA — contribuenti trimestrali Contribuenti che hanno optato per la liquidazione trimestrale (volume d'affari anno precedente non superiore a 500.000 euro per servizi/lavoratori autonomi, 800.000 euro per altre attività). | quarterly | 16th day of the 2nd month after the period ends (except periods ending in June: 20th day of the 2nd month after the period ends; periods ending in December: 16th day of the 3rd month after the period ends) | moves to the next business day | F24 IVA Periodica — Come e quando si versa — Agenzia delle Entrate “entro il 16 del secondo mese successivo a ciascuno dei primi tre trimestri solari (16 maggio, 20 agosto e 16 novembre)” | 2026-10-13 |
| VAT / GST | Comunicazione liquidazioni periodiche IVA (LIPE) — quarterly Soggetti passivi IVA tenuti alle liquidazioni periodiche. | quarterly | last day of the 2nd month after the period ends (except periods ending in June: 30th day of the 3rd month after the period ends) | moves to the next business day | Liquidazioni periodiche Iva — Che cos'è — Agenzia delle Entrate “entro l'ultimo giorno del secondo mese successivo a ogni trimestre” | 2026-10-13 |
| VAT / GST | Dichiarazione IVA annuale Titolari di partita IVA che esercitano attività di impresa, arti o professioni. | annual | last day of the 4th month after the period ends | moves to the next business day | Dichiarazione Iva — Agenzia delle Entrate (Imprese) “La dichiarazione annuale Iva va inviata tra il 1° febbraio e il 30 aprile dell'anno successivo a quello di riferimento” | 2026-10-13 |
| PAYE / payroll withholding | Versamento ritenute su redditi di lavoro dipendente (sostituti d'imposta) Sostituti d'imposta (datori di lavoro). | monthly | 16th day of the following month | moves to the next business day | F24 Ritenute reddito lavoro dipendente — Come e quando si versa —… “I sostituti d'imposta devono versare le ritenute entro il giorno 16 del mese successivo a quello del pagamento” | 2026-10-13 |
| Corporate income tax | Dichiarazione dei redditi Ires (Modello Redditi SC) Soggetti Ires (società di capitali ed enti). | annual | last day of the 10th month after the period ends | moves to the next business day | Quando presentare la dichiarazione Ires — Agenzia delle Entrate “La dichiarazione va inviata all'Agenzia delle Entrate entro l'ultimo giorno del decimo mese successivo a quello di chiusura del periodo d'imposta” | 2026-10-13 |
| Corporate income tax | Versamento saldo Ires e primo acconto Soggetti Ires. | annual | last day of the 6th month after the period ends | moves to the next business day | Imposte sui redditi (Irpef, Ires) — Che cos'è — Agenzia delle Entrate “I versamenti a saldo e l'eventuale primo acconto Ires devono essere eseguiti entro l'ultimo giorno del sesto mese successivo a quello di chiusura del periodo…” | 2026-10-13 |
| Corporate income tax | Versamento seconda (o unica) rata di acconto Ires Soggetti Ires. | annual | last day of the 11th month after the period ends | moves to the next business day | Imposte sui redditi (Irpef, Ires) — Che cos'è — Agenzia delle Entrate “entro l'ultimo giorno dell'undicesimo mese successivo a quello di chiusura del periodo d'imposta cui si riferisce la dichiarazione” | 2026-10-13 |
Due in the next 120 days
| Due date | Obligation | Period | Statutory date, if moved |
|---|---|---|---|
| 2026-10-16 | Versamento ritenute su redditi di lavoro dipendente (sostituti d'imposta) | 2026-09-01 – 2026-09-30 | — |
| 2026-10-16 | Liquidazione e versamento IVA — contribuenti mensili | 2026-09-01 – 2026-09-30 | — |
| 2026-11-02 | Dichiarazione dei redditi Ires (Modello Redditi SC) | 2025-01-01 – 2025-12-31 | 2026-10-31 2026-10-31 Saturday; 2026-11-01 Sunday |
| 2026-11-16 | Versamento ritenute su redditi di lavoro dipendente (sostituti d'imposta) | 2026-10-01 – 2026-10-31 | — |
| 2026-11-16 | Liquidazione e versamento IVA — contribuenti mensili | 2026-10-01 – 2026-10-31 | — |
| 2026-11-16 | Liquidazione e versamento IVA — contribuenti trimestrali | 2026-07-01 – 2026-09-30 | — |
| 2026-11-30 | Versamento seconda (o unica) rata di acconto Ires | 2025-01-01 – 2025-12-31 | — |
| 2026-11-30 | Comunicazione liquidazioni periodiche IVA (LIPE) — quarterly | 2026-07-01 – 2026-09-30 | — |
| 2026-12-16 | Versamento ritenute su redditi di lavoro dipendente (sostituti d'imposta) | 2026-11-01 – 2026-11-30 | — |
| 2026-12-16 | Liquidazione e versamento IVA — contribuenti mensili | 2026-11-01 – 2026-11-30 | — |
| 2027-01-18 | Versamento ritenute su redditi di lavoro dipendente (sostituti d'imposta) | 2026-12-01 – 2026-12-31 | 2027-01-16 2027-01-16 Saturday; 2027-01-17 Sunday |
| 2027-01-18 | Liquidazione e versamento IVA — contribuenti mensili | 2026-12-01 – 2026-12-31 | 2027-01-16 2027-01-16 Saturday; 2027-01-17 Sunday |
Business days exclude this country's weekly rest days (Saturday, Sunday) and the NATIONAL public holidays in its public-holidays series. Regional holidays are not applied. Each due date is computed from the cited rule; the rule is the citable fact, the date is our arithmetic on it. Thresholds, elections, extensions and sector regimes that move a taxpayer between rules are described in each rule's applies_to and notes, not decided here.
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Other Italy series: Policy interest rate · Value added tax (IVA) · VAT registration threshold · National minimum wage · Public holidays · Consumer price inflation (NIC, year-on-year) · Corporate income tax (IRES) · Withholding tax rates · Personal income tax (IRPEF) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (saggio degli interessi legali)
The same figure elsewhere: Luxembourg · Netherlands · Norway · Poland · Portugal · all 18