When are the Redditi SC and IRES payments due in Italy?
For a calendar-year company, the Redditi SC is due by 31 October. The IRES saldo and first acconto are due by 30 June and the second acconto by 30 November, all by modello F24.
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Detailed Explanation
## Redditi SC and IRES dates
For a calendar-year company, the dates are:
- **31 October:** the Redditi SC return (IRES and IRAP), filed electronically with the Agenzia delle Entrate. The IRAP return is on the same date. The general rule is the last day of the 10th month after year-end.
- **30 June:** the IRES saldo for the year just ended plus the first acconto (40%) for the next year. The general rule is the last day of the 6th month after year-end.
- **30 November:** the second acconto (60%), the last day of the 11th month.
## Special cases
If the first acconto would be €103 or less, the acconto is paid as a single instalment by 30 November. Taxpayers subject to the ISA (Indici Sintetici di Affidabilità fiscale) and under the turnover limit may pay by 20 July with no surcharge.
## How to pay
Payments go through modello F24. Filing is through Entratel or Fisconline.
## Other dates around it
Withholding agents give the Certificazione Unica by 16 March and file the Modello 770 by 31 October. See the payroll question.
## How AccountsOS helps
AccountsOS seeds these dates from your year-end. Finn shows amounts and dates. The company or its commercialista files the return and pays the F24. AccountsOS does not submit to the Agenzia delle Entrate.
Source: https://www.agenziaentrate.gov.it/portale/imposta-sui-redditi-societa-ires/quando-presentare-la-dichiarazione-ires
Real-World Examples
Standard calendar-year company
The company pays the saldo and 40% first acconto by 30 June, files the Redditi SC by 31 October and pays the 60% second acconto by 30 November.
Small first acconto
The first acconto would be €103 or less, so it is paid as one instalment by 30 November.
ISA taxpayer
A taxpayer subject to the ISA and under the turnover limit may pay by 20 July with no surcharge.
Common Mistakes to Avoid
- Paying the second acconto on 30 June
- Assuming 20 July applies to every company
- Waiting for the return before paying the June balance
- Forgetting that the IRAP return shares the 31 October date
Frequently Asked Questions
When is the Redditi SC due?
By 31 October for calendar-year companies.
When is the IRES saldo due?
By 30 June for calendar-year companies.
What share is the first acconto?
40%, with the second acconto at 60%.
Who pays by F24?
The company or its commercialista. AccountsOS shows amounts and dates.
Is there a 20 July option?
Yes, for ISA taxpayers under the turnover limit, with no surcharge.
Practical Tips
- Put 30 June, 31 October and 30 November in one calendar
- Ask your commercialista about the ISA 20 July option
- Get acconto figures before 30 June
- Keep each F24 receipt
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