Guide and calendar
The full list of procedures the practice handles, grouped by who they concern, with the ordinary deadlines and the documents required. If you are looking for a specific obligation, use the site search (Ctrl K) or the page index.
The Italian tax calendar contains several hundred deadlines a year. Almost none of them concern you: an employee with no property has two or three dates a year, an SRL (limited company) with staff and foreign transactions has several a month.
That is why this page is organised by who it concerns and not by date: first you work out which category you fall into, then you look at the deadlines that apply to you. Clients of the practice also receive a personal calendar, built on their own position, with reminders well in advance.
A second useful distinction is between recurring obligations (those that come back every year or every month, such as VAT settlements or the tax return) and occasional obligations, tied to an event: buying a home, starting a business, an inheritance, the sale of a company share.
The first kind you keep under control with a calendar. The second kind you keep under control with a phone call before you sign anything, because the moment when you can still make a useful difference is almost always before the deed, not after.
One point that applies to the whole page: the dates shown are the ordinary dates set by the standard rules. Every year extensions, decrees and measures issued by the Agenzia delle Entrate (the Italian Revenue Agency) change some of them, sometimes very close to the deadline itself. Before you rely on a date you read here, check that it still holds.
These concern the largest number of people and have the simplest procedures, but they are also where the most money is lost through oversight: deductions not claimed, benefits not applied for, an expired ISEE (the household financial status indicator).
Owning a home brings taxes, declarations and obligations that change depending on its use: main home, let, lent free of charge, vacant.
From opening to closing, through the obligations that repeat every year and the checks that must be made again with every budget law.
Here the calendar gets busier: civil law and Chamber of Commerce deadlines are added to the tax ones.
Precisely because they are rare, they are the ones where it is easiest to get the timing wrong. Almost all of them have a strict deadline.
The most common ordinary deadlines. The dates are those set by the standard rules and can be changed every year by extensions.
A missed deadline is almost never beyond repair. It becomes expensive if you wait for the tax authorities to point it out.
The ordinary tool is the ravvedimento operoso (voluntary correction): it lets you put right, of your own accord, a payment that was missed or too low, or a return that was not filed, by paying the tax due together with interest and a reduced penalty. The sooner you act, the bigger the reduction: if you correct within a few days you pay a minimal fraction, if you wait years you pay much more.
Voluntary correction is no longer possible once a notice of liquidation or assessment has been served. That is why, when you find a mistake, the worst thing to do is hope nobody notices.
The communications of irregularity, the so-called avvisi bonari (tax notices), are a different matter: they come from the automated checks on tax returns and point out a difference between what was declared and what was paid. If you pay within the stated deadline the penalty stays reduced; if the notice is wrong, you submit the supporting documents and ask for it to be cancelled.
In every case the first step is the same: bring the document to the practice, even just as a photo, as soon as it arrives. Almost every notice has a deadline of thirty or ninety days, and meeting it substantially changes the outcome.
If the deadline is only a few days away, it is better to call than to write: the website form is answered within one working day.
Contact the practiceEach obligation has its own page, with the steps, the documents to prepare and the mistakes seen most often. They are written to be read before the appointment, not after.
It depends on how much time goes by. A missed or late payment can be put right with the ravvedimento operoso (voluntary correction), paying the tax with interest and a reduced penalty, lower the sooner you act. An unfiled return follows similar rules, with its own time limits.
The door closes when the Agenzia delle Entrate serves a notice: from then on you can only pay what is demanded or challenge it. So if you notice a mistake, act straight away rather than wait.
If you are a client of the practice, the practice does. When the engagement starts, a calendar is built on your position, with only the dates that concern you, and reminders arrive weeks in advance together with the list of documents to prepare.
If you are not a client, this page and the guide to tax deadlines help you pick out the few dates for your profile. Bear in mind that extensions and decrees change some deadlines every year, so a date should always be checked close to the time.
The summer suspension (sospensione feriale) concerns court time limits: during the summer period set by law, the deadlines for appeals and court filings stop running. It does not apply to F24 payments, VAT settlements or tax returns, which fall due as usual in August.
Some tax rules have their own suspensions for certain summer deadlines, such as replies to letters from the Agenzia delle Entrate, and they change every year. Which deadlines really stop, and how the days are counted, is on the page about how deadlines are counted.
Income taxes are partly paid in advance. In June, together with the balance for the previous year, you pay the first advance for the current year; in November the second. The amount is normally calculated on the previous year's tax, using the historical method.
If you expect to earn less, the forecast method lets you pay less, but a wrong estimate leads to penalties. VAT and INPS contributions also have advance payments, with their own dates and rules, shown in the calendar on this page.
They are two separate dates. The payment deadline is the day by which the F24 must be paid; the filing deadline is the day by which the return must reach the Agenzia delle Entrate. For the Redditi return, for example, you pay in June and file in the autumn.
Missing either has different consequences: a late payment costs interest and a proportional penalty, a late return carries its own penalties and, after a certain time, counts as not filed. The F24 form has its own page.
Clients of the practice do not need to check this page: they receive reminders weeks in advance and the list of documents to prepare.