Studio PonchioSTPTools · Tax deadlines
Italian tax and social security deadlines: 16 October – 30 November 2026
These deadlines, inside your own calendar
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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
2 November is the deadline for the Redditi, IRAP and 770 returns and for 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. On 16 November, October VAT and withholding taxes, third-quarter VAT for quarterly filers and the third instalment of the fixed contributions of craftsmen and traders are paid; 30 November brings the second payment on account of income taxes, the Q3 periodic VAT communication and stamp duty on electronic invoices.
2 November is the deadline for the Redditi, IRAP and 770 returns and for 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. On 16 November, October VAT and withholding taxes, third-quarter VAT for quarterly filers and the third instalment of the fixed contributions of craftsmen and traders are paid; 30 November brings the second payment on account of income taxes, the Q3 periodic VAT communication and stamp duty on electronic invoices.
| Date | Obligation | Who it applies to |
|---|---|---|
| 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 | 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 | CNPADC: second instalment of 2026 minimum contributions | Chartered accountants |
| 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 |
| Tue 10 November | ENPAPI: second instalment of the 2025 balancing payment | Nurses and nursing professionals |
| Sun 15 November | The Revenue Agency publishes the pre-calculated Q3 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 |
| Mon 16 November | October VAT; October withholding taxes; October INPS contributions for employees and the Separate Scheme; instalments of taxes due under the annual return | Businesses, professionals and withholding agents |
| Mon 16 November | Q3 VAT, increased by 1% as interest | Quarterly VAT filers |
| Mon 16 November | INPS craftsmen and traders: third instalment of 2026 contributions on the minimum income | Craftsmen and traders |
| Mon 16 November | INAIL: fourth instalment of the 2025/2026 self-assessed premium, with interest, for those who chose to pay in four instalments | Employers and craftsmen insured with INAIL |
| Mon 16 November | INPS agriculture: third of the four instalments of 2026 contributions for self-employed farmers | Owner-farmers, tenant farmers, sharecroppers and IAP |
| Fri 20 November | ENASARCO: Q3 2026 contributions on agents’ commissions | Principals of commercial agents and representatives |
| Wed 25 November | INTRASTAT for October | Businesses trading within the EU |
| Fri 27 November | CIPAG: third of the four instalments of contributions resulting from the 2026 income return, with interest at 1% a year | Surveyors paying by instalments |
| Mon 30 November | Second or single 2026 payment on account of IRPEF, IRES and IRAP; within the same deadline, the payment on account of cedolare secca (flat tax on rents), IVIE and IVAFE | Individuals, companies and other entities whose tax year is the calendar year |
| Mon 30 November | INPS: second 2026 payment on account of contributions on income above the minimum and of Separate Scheme contributions | Craftsmen, traders and professionals enrolled in the Separate Scheme |
| Mon 30 November | Q3 periodic VAT communication (LIPE) | VAT-registered taxpayers |
| Mon 30 November | Stamp duty on Q3 electronic invoices; Q1 and Q2 duty is also paid here if the duty for the two quarters together did not exceed 5,000 euro | VAT-registered persons whose invoices are subject to stamp duty |
| Mon 30 November | UniEmens return for October; completion of the Libro unico del lavoro for the month | Employers |
| Mon 30 November | Rottamazione-quinquies: third instalment, with no five-day grace period, which applies only to the single payment and to the last instalment (art. 1, paragraph 95, of Law 199/2025). The fourteenth instalment of the rottamazione-quater and the sixth of the readmission scheme fall due on the same date | Taxpayers who joined the settlement scheme |
| Mon 30 November | ENPAM: fourth instalment of 2026 Quota A for members paying by direct debit in four instalments; also the last instalment of the eight-instalment plan | Doctors and dentists |
| Mon 30 November | ENPACL: fourth and final instalment of the 2026 minimum personal contribution | Labour consultants |
| Mon 30 November | ENPAB: second instalment of the balancing payment due for 2025 | Biologists paying the balance by instalments |
| Mon 30 November | ENPAV: filing of the Modello 1 on 2025 income | Veterinary surgeons |
| Mon 30 November | ENPAIA, agrotecnici scheme: payment on account of 70% of the personal contribution, and the supplementary contribution on invoices issued up to 30 September | Agrotecnici (agricultural technicians) |
TO BE CHECKED WITH THE FUND
Some professional pension fund deadlines do not appear as confirmed for November 2026 on the funds’ official websites and have been left out of the table: the EPAP balance and maternity contribution, the request to pay the Inarcassa balancing contribution by instalments, and the ENPAIA payment on account for periti agrari (agricultural experts). If this applies to you, it is worth checking directly with your fund.
Some professional pension fund deadlines do not appear as confirmed for November 2026 on the funds’ official websites and have been left out of the table: the EPAP balance and maternity contribution, the request to pay the Inarcassa balancing contribution by instalments, and the ENPAIA payment on account for periti agrari (agricultural experts). If this applies to you, it is worth checking directly with your fund.
IMPORTANT
The third instalment of the rottamazione-quinquies, due on 30 November, does not carry the five-day grace period reserved for the single and the final instalment: paying on 1 December means paying late. On the same day the second payment on account of taxes and contributions and the Q3 stamp duty also fall due.
The third instalment of the rottamazione-quinquies, due on 30 November, does not carry the five-day grace period reserved for the single and the final instalment: paying on 1 December means paying late. On the same day the second payment on account of taxes and contributions and the Q3 stamp duty also fall due.
Summary calendar updated to 26 October 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.