Studio PonchioSTPTools · Tax deadlines
Italian tax and social security deadlines: 10 September – 2 November 2026
These deadlines, inside your own calendar
Choose your profile and subscribe to the firm’s calendar: the dates appear on their own on your phone, your computer and your mail, with a reminder one week before and another the day before. No sign-up.
Choose your profile and subscribe to the firm’s calendar: the dates appear on their own on your phone, your computer and your mail, with a reminder one week before and another the day before. No sign-up.
Both files open in Outlook, in Windows Calendar and in any diary that reads the standard format. To receive updates as well, it is better to subscribe to the calendar from the page above.
The deadline calendar for the next two months, from 10 September to 2 November 2026: tax, INPS and the professional pension funds in a single overview. Where a position is unusual, the firm checks the calendar of the individual taxpayer.
AT A GLANCE
30 September is the heaviest day of the autumn: the Q2 periodic VAT communication, stamp duty on electronic invoices, the Modello 730 (the assisted income tax return for employees and pensioners), the August UniEmens return and the second instalment of the rottamazione-quinquies (the current settlement scheme for tax collection debts), which — unlike the first — carries no grace period. The calendar then eases until 2 November, when the Redditi, IRAP and 770 returns fall due, together with the election of the concordato preventivo biennale (the two-year arrangement under which a taxpayer agrees taxable income with the tax authorities in advance): 31 October is a Saturday, so the deadline moves to the following Monday.
30 September is the heaviest day of the autumn: the Q2 periodic VAT communication, stamp duty on electronic invoices, the Modello 730 (the assisted income tax return for employees and pensioners), the August UniEmens return and the second instalment of the rottamazione-quinquies (the current settlement scheme for tax collection debts), which — unlike the first — carries no grace period. The calendar then eases until 2 November, when the Redditi, IRAP and 770 returns fall due, together with the election of the concordato preventivo biennale (the two-year arrangement under which a taxpayer agrees taxable income with the tax authorities in advance): 31 October is a Saturday, so the deadline moves to the following Monday.
| Date | Obligation | Who it applies to |
|---|---|---|
| Thu 10 September | ENPAPI: Modello UNI/2026, reporting of 2025 income | Nurses and nursing professionals |
| Thu 10 September | Stamp duty on Q2 electronic invoices: last day to amend lists A and B in the Fatture e corrispettivi portal (the Revenue Agency e-invoicing portal) | VAT-registered persons whose invoices are subject to stamp duty |
| Wed 16 September | August VAT; August withholding taxes; August INPS contributions for employees and the Separate Scheme; instalments of taxes due under the annual return | Businesses, professionals and withholding agents |
| Wed 16 September | INPS agriculture: second of the four instalments of contributions for self-employed farmers, and the first-quarter contributions for hired agricultural workers | Owner-farmers, IAP (imprenditori agricoli professionali, the professional farmer status) and farming businesses with employees |
| Sun 20 September | The Revenue Agency publishes the pre-calculated Q2 stamp duty amount in the Fatture e corrispettivi portal: this is not a payment date but the date from which the figure can be consulted | VAT-registered persons whose invoices are subject to stamp duty |
| Fri 25 September | INTRASTAT for August | Businesses trading within the EU |
| Wed 30 September | Q2 periodic VAT communication (LIPE) | VAT-registered taxpayers |
| Wed 30 September | Stamp duty on Q2 electronic invoices; Q1 duty is also paid here if it did not exceed 5,000 euro | VAT-registered persons whose invoices are subject to stamp duty |
| Wed 30 September | Modello 730/2026 | Employees and pensioners filing the Modello 730 |
| Wed 30 September | Rottamazione-quinquies: second instalment. Instalments after the first carry no five-day grace period, and two missed instalments forfeit the benefit | Taxpayers who joined the settlement scheme |
| Wed 30 September | UniEmens return for August; completion of the Libro unico del lavoro (the statutory payroll ledger) for the month | Employers |
| Wed 30 September | Cassa Forense: filing of the Modello 5/2026 and first instalment on account of contributions under self-assessment | Lawyers |
| Wed 30 September | Inarcassa: second instalment of 2026 minimum contributions | Engineers and architects |
| Wed 30 September | ENPACL: 2025 income return, third instalment of minimum contributions and maternity contribution | Labour consultants |
| Wed 30 September | CIPAG: 2026 income return on 2025 income and payment of the excess contributions, in a single payment or by instalments | Surveyors |
| Wed 30 September | ENPAM: third instalment of 2026 Quota A | Doctors and dentists |
| Wed 30 September | CNPADC: fourth and final instalment of 2025 excess contributions, for those who chose to pay by instalments | Chartered accountants |
| Wed 30 September | ENPAV: instalment of minimum contributions for members on the four- or eight-instalment plan | Veterinary surgeons paying by instalments |
| 1 – 10 October | INPS contributions for domestic workers, third quarter | Household employers |
| Fri 16 October | September VAT; September withholding taxes; September INPS contributions for employees and the Separate Scheme; instalments of taxes due under the annual return | Businesses, professionals and withholding agents |
| Mon 26 October | INTRASTAT for September (25 October is a Sunday) | Businesses trading within the EU |
| Sat 31 October | CNPADC: second instalment of 2026 minimum contributions | Chartered accountants |
| Sat 31 October | ENPAV: second instalment of minimum contributions under the standard two-instalment plan | Veterinary surgeons |
| Sat 31 October | UniEmens return for September; completion of the Libro unico del lavoro for the month. INPS postpones the deadline only where it falls on a public holiday, not where it falls on a Saturday | Employers |
| Mon 2 November | Redditi, IRAP and 770 returns for 2026, filed electronically: the 31 October deadline falls on a Saturday, and obligations towards the tax authorities move to the first working day | Individuals, companies, other entities and withholding agents |
| Mon 2 November | Election of the concordato preventivo biennale for 2026–2027, or withdrawal of an election already made | ISA taxpayers and taxpayers on the flat-rate regime |
TO BE CHECKED WITH THE FUND
Some professional pension fund deadlines do not appear as confirmed for September and October 2026 on the funds’ official websites and have been left out of the table: the EPAP return and second payment on account, the CNPR return for ragionieri (accountants), the October ENPAPI balancing instalments, and the intermediate Inarcassa instalments. If this applies to you, it is worth checking directly with your fund.
Some professional pension fund deadlines do not appear as confirmed for September and October 2026 on the funds’ official websites and have been left out of the table: the EPAP return and second payment on account, the CNPR return for ragionieri (accountants), the October ENPAPI balancing instalments, and the intermediate Inarcassa instalments. If this applies to you, it is worth checking directly with your fund.
IMPORTANT
The second instalment of the rottamazione-quinquies does not carry the five-day grace period allowed on the first: paying on 1 October means paying late. If you are paying taxes or contributions by instalments, check also that 16 September and 16 October do not overlap with your pension fund instalments: those are the two dates on which the F24 form is most heavily loaded.
The second instalment of the rottamazione-quinquies does not carry the five-day grace period allowed on the first: paying on 1 October means paying late. If you are paying taxes or contributions by instalments, check also that 16 September and 16 October do not overlap with your pension fund instalments: those are the two dates on which the F24 form is most heavily loaded.
Summary calendar updated to 8 September 2026 and referring to the most common cases. It does not replace a specific check on the position of the individual taxpayer. Updated monthly by the firm.