IRES Payments (Saldo and Acconti)
Payment of the IRES balance and the first advance by 30 June, and the second advance by 30 November, through modello F24.
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Who this applies to
- Italian companies paying IRES
- Calendar-year companies, for which the dates are 30 June and 30 November
What to file
No separate return. The payment is made by F24 and reflects the Redditi SC figures.
How to file
Through modello F24. Finn shows the amounts and dates. The company or its commercialista pays. AccountsOS does not submit F24 payments.
Payment due
30 June for the saldo and the 40% first acconto. 30 November for the 60% second acconto. A single instalment applies when the first would be €103 or less. Taxpayers subject to the ISA and under the turnover limit may pay by 20 July with no surcharge.
Penalties for missing this deadline
Penalty and surcharge amounts are not quoted here. Confirm them with your commercialista.
Filing checklist
- Get the saldo and acconto figures from the Redditi SC workings
- Check whether the single-instalment rule applies
- Check whether the ISA 20 July option applies to you
- Pay by F24 on the due date
- Record the payments in the books
Documents you'll need
- Redditi SC workings
- Prior-year payments
- F24 payment receipts
Common mistakes to avoid
- Forgetting the acconto is paid in two instalments of 40% and 60%
- Assuming the 20 July option applies to every company
- Missing the single-instalment rule at €103 or less
- Paying before the IRAP region has been confirmed
Never miss a Italy deadline
AccountsOS tracks every Agenzia delle Entrate and Registro Imprese (Camere di Commercio / InfoCamere) deadline and reminds you weeks ahead.
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