🇮🇹Italy tax deadlines

Italy Tax & Filing Deadlines

Every Italy statutory deadline a founder needs to know. Penalties, checklists and source links to Agenzia delle Entrate and Registro Imprese (Camere di Commercio / InfoCamere).

Redditi SC Return (IRES and IRAP)

Last day of the 10th month after the end of the tax period: 31 October for calendar-year companies. The IRAP return is filed on the same date.

Annual corporate tax return for Italian companies covering IRES and IRAP, filed electronically by the last day of the 10th month after year-end.

IRES Payments (Saldo and Acconti)

Saldo plus first acconto (40%) by the last day of the 6th month after year-end: 30 June for calendar-year companies. Second acconto (60%) by the last day of the 11th month: 30 November.

Payment of the IRES balance and the first advance by 30 June, and the second advance by 30 November, through modello F24.

Periodic IVA Payment

Monthly filers: 16th of the following month. Quarterly filers: 16 May, 20 August and 16 November, with a 1% interest surcharge. The fourth quarter is settled with the annual balance by 16 March.

Payment of periodic IVA through modello F24, monthly by the 16th or quarterly by 16 May, 20 August and 16 November.

LIPE Quarterly Communication

31 May (Q1), 30 September (Q2), 30 November (Q3) and 28 February (Q4).

Quarterly communication of periodic IVA settlements to the Agenzia delle Entrate, due even when no IVA is payable.

Annual IVA Return

Filing window 1 February to 30 April. Quarterly filers settle the fourth quarter with the annual balance by 16 March.

Annual IVA return filed electronically between 1 February and 30 April of the year after the tax year.

Acconto IVA (27 December)

27 December each year.

Advance payment on the year's IVA, paid through modello F24 by 27 December.

Annual Accounts (Bilancio) Deposit

Approval within 120 days of year-end, or 180 days where the bylaws give a reason. Deposit within 30 days of approval. For a 31 December year-end and approval on the last day, the deposit falls around 30 May.

Shareholders approve the accounts within 120 days of year-end, then the bilancio is deposited at the Registro Imprese within 30 days of approval.

Withholding Agent Deadlines (CU, Modello 770, Monthly F24)

CU by 16 March (30 April for CUs with self-employment income only). Modello 770 by 31 October. Withholding tax and INPS contributions by the 16th of the following month.

Employers and other withholding agents give the Certificazione Unica by 16 March, file the Modello 770 by 31 October and pay withholding tax and INPS monthly by F24.

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