Summer tax suspensions 2026: payments, informal notices, assessments and tax litigation

As every year, August brings a web of suspensions: payments falling due between 1 and 20 August are deferred, the time limits for replying to informal notices (avvisi bonari) and document requests are suspended, and procedural time limits are suspended from 1 to 31 August.

Watch the exceptions, though: not everything stops — some collection activity and non-procedural time limits keep running. Before the holidays it is worth mapping your own deadlines: the firm prepares it for clients with open positions.

Summary note by Studio Ponchio, based on specialised tax sources. The text does not reproduce the original contributions and does not constitute professional advice.