Studio PonchioSTPTools · Tax deadlines
Italian tax and social security deadlines: 21 July – 30 September 2026
These deadlines, inside your own calendar
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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.
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The deadline calendar for the next two months, from 21 July to 30 September 2026: tax, INPS, INAIL and professional pension funds in a single overview. For specific situations, the firm reviews each client calendar individually.
AT A GLANCE
Payments falling due between 1 and 20 August are postponed to 20 August with no surcharge; litigation deadlines are suspended throughout August; many Revenue Agency requests are frozen until 4 September. The heaviest cluster falls on 30 September: VAT communication, stamp duty on electronic invoices, Form 730 and the deadlines of nearly every professional pension fund.
Payments falling due between 1 and 20 August are postponed to 20 August with no surcharge; litigation deadlines are suspended throughout August; many Revenue Agency requests are frozen until 4 September. The heaviest cluster falls on 30 September: VAT communication, stamp duty on electronic invoices, Form 730 and the deadlines of nearly every professional pension fund.
| Date | Obligation | Who is concerned |
|---|---|---|
| Mon 27 July | INTRASTAT for June and Q2 (25 July falls on a Saturday) | Businesses trading within the EU |
| Thu 30 July | 2025 balance and first 2026 advance of taxes and INPS contributions, with a 0.40% surcharge | Self-employed and professionals outside the ISA regime |
| Fri 31 July | UniEmens return for June; payroll ledger (Libro unico del lavoro) for the month | Employers |
| Fri 31 July | ENPAV: instalment of minimum contributions | Veterinarians paying by instalments |
| 1 – 20 August | Payments due in this window are postponed to 20 August with no surcharge | All taxpayers |
| 1 – 31 August | Summer suspension of tax litigation deadlines | Anyone with ongoing tax litigation |
| 1 August – 4 September | Suspension of deadlines for assessment notices and irregularity communications | Anyone who received a notice from the Revenue Agency |
| Thu 20 August | July and Q2 VAT; July withholding tax; July INPS contributions for employees and Separate Scheme | Businesses, professionals and withholding agents |
| Thu 20 August | INPS artisans and traders: second instalment of 2026 fixed minimum contributions | Artisans and traders |
| Thu 20 August | INAIL: third instalment of the 2025/2026 self-assessment premium | Employers paying by instalments |
| Thu 20 August | 2025 balance and first 2026 advance of INPS contributions, with a 0.80% surcharge | ISA taxpayers and flat-rate scheme |
| Thu 20 August | ENASARCO: Q2 contributions and submission of the return | Principals of sales agents |
| Thu 20 August | ENPACL: deadline for voluntary advance payments | Labour consultants |
| Tue 25 August | INTRASTAT for July | Businesses trading within the EU |
| Thu 27 August | CIPAG: fourth and final instalment of 2026 minimum contributions | Surveyors |
| Mon 31 August | UniEmens return for July; payroll ledger (Libro unico del lavoro) for the month | Employers |
| Fri 4 September | ENPAM: filing of Form D 2026, postponed from 31 July | Doctors and dentists with Quota B income |
| Thu 10 September | ENPAPI: filing of Form UNI/2026 | Nurses and healthcare professionals |
| Wed 16 September | August VAT; August withholding tax; August INPS contributions for employees and Separate Scheme; tax instalments | Businesses, professionals and withholding agents |
| Wed 16 September | INPS agriculture: second 2026 instalment and Q1 contributions for agricultural employees | Farming businesses |
| Fri 25 September | INTRASTAT for August | Businesses trading within the EU |
| Wed 30 September | Q2 periodic VAT communication; stamp duty on Q2 electronic invoices; Form 730 | VAT-registered taxpayers and Form 730 filers |
| Wed 30 September | Cassa Forense: Form 5/2026, fourth instalment of minimums and first self-assessment instalment | Lawyers |
| Wed 30 September | Inarcassa: second instalment of 2026 minimum contributions | Engineers and architects |
| Wed 30 September | ENPACL: income return, third instalment of minimums and first instalment of excess contributions | Labour consultants |
| Wed 30 September | CIPAG: 2026 income return and payment of excess contributions | Surveyors |
| Wed 30 September | CNPADC: fourth and final instalment of 2025 excess contributions | Chartered accountants |
| Wed 30 September | ENPAV: instalment of minimum contributions | Veterinarians paying by instalments |
| Wed 30 September | UniEmens return for August; payroll ledger (Libro unico del lavoro) for the month | Employers |
TO BE CONFIRMED WITH THE FUND
A few deadlines of smaller pension funds are not confirmed for 2026 on the official websites and have been left out of the table: the EPAP income return and second advance, the CNPR return for accountants, and Inarcassa intermediate bimonthly instalments. If this applies to you, check directly with your fund.
A few deadlines of smaller pension funds are not confirmed for 2026 on the official websites and have been left out of the table: the EPAP income return and second advance, the CNPR return for accountants, and Inarcassa intermediate bimonthly instalments. If this applies to you, check directly with your fund.
CAREFUL
Not everything stops in August: collection activities already under way, certain notifications and non-suspended terms continue. Before the holidays, a personal map of your deadlines is worth having.
Not everything stops in August: collection activities already under way, certain notifications and non-suspended terms continue. Before the holidays, a personal map of your deadlines is worth having.
Summary calendar updated 19 July 2026, for the most common cases. It does not replace a specific check on each taxpayer’s position. Updated monthly by the Studio.