Italy compliance calendar

18 recurring Accise (excise duty), Imposta di bollo (stamp duty on electronic invoices) and IVA obligations — returns, payments and listings — each with its due rule and official source, plus the dates new Italy rules take effect.

Agenzia delle Entrate Agenzia delle Dogane e dei Monopoli (ADM)

Mon
Tue
Wed
Thu
Fri
Sat
Sun
31
1
2
3
4
5
6
7
8
9
10
11
Payment Report / listing Return filing Law change takes effect

Dates already include the weekend and public-holiday shift where Italy applies one — 11 of 18 obligations here do. The rest stand as computed, and each obligation's notes say which applies to it and why. Confirm against the linked official source before relying on a date.

Recurring obligations, with sources

Each deadline cites the official text that states it and the date we last verified it.

Liquidazione e versamento IVA mensile (F24)

IVA (VAT) · Monthly · payment

16th of the month after the month ends Verified 2026-08-23
Who files
The default for VAT-registered taxpayers who have not elected quarterly settlement. The settlement itself is a book computation, not a filing; what falls due is the payment, by F24 and electronically only. If the amount due does not exceed EUR 100 it rolls into the following month's payment and in any case is paid by 16 December of the same year. December's settlement is due 16 January.
Notes
Italy has no monthly VAT return: what falls due on the 16th is the payment, not a filing. Agenzia delle Entrate states the rule in plain words — 'contribuenti mensili: la liquidazione e il versamento dell'eventuale Iva a debito va fatta entro il giorno 16 del mese successivo'. One month in the year is not the 16th. The August payment is deferred to 20 August, so Agenzia delle Entrate's own calendar carries no 16-August entry for 2026 at all: its two August dates are 20 and 31 August.
Source
DPR 23 marzo 1998, n. 100, art. 1, commi 1 e 4 (liquidazioni e versamenti mensili) Normattiva (Presidenza del Consiglio dei Ministri)
See the source text
“Entro il termine stabilito nel comma 1, il contribuente versa l'importo della differenza nei modi di cui all'articolo 38 del decreto del Presidente della Repubblica 26 ottobre 1972, n. 633. Se l'importo dovuto non supera il limite di euro 100, il versamento e' effettuato insieme a quello relativo al mese successivo e comunque entro il 16 dicembre dello stesso anno.”
Captured from Normattiva (Presidenza del Consiglio dei Ministri) on 2026-08-23

Liquidazione e versamento IVA trimestrale (F24) — primi tre trimestri

IVA (VAT) · Quarterly · payment

16th of the 2nd month after the quarter ends Verified 2026-08-23
Who files
Taxpayers who elected quarterly settlement, available where the previous calendar year's volume d'affari did not exceed EUR 500,000 (self-employed persons and service businesses) or EUR 800,000 (other businesses). Tax due is INCREASED BY 1% as interest — a cost the monthly cadence does not carry. Covers the first three calendar quarters only; the fourth is settled on the annual reconciliation. Amounts at or below EUR 100 roll to the next quarter and in any case are paid by 16 November of the same year.
Notes
The fourth quarter is not due on this cadence. The statute says 'a ciascuno dei primi tre trimestri solari', so only three payments a year fall here; the fourth-quarter liability of ordinary quarterly filers is settled on the annual reconciliation due 16 March, which appears separately as the saldo IVA row. The Q2 payment is published as 20 August rather than 16 August, because obligations falling due between 1 and 20 August may be met by the 20th without surcharge. The turnover limits that open this option are stated by Agenzia delle Entrate as EUR 500,000 and EUR 800,000, and both figures move. The 1% interest added to the tax due is a real cost that the monthly cadence does not carry.
Source
Agenzia delle Entrate, F24 IVA Periodica — Come e quando si versa Agenzia delle Entrate
See the source text
“contribuenti trimestrali: la liquidazione e il versamento dell'imposta va fatto entro il 16 del secondo mese successivo a ciascuno dei primi tre trimestri solari (16 maggio, 20 agosto e 16 novembre). Il versamento relativo all’ultimo trimestre va effettuato in sede di conguaglio annuale entro il 16 marzo dell’anno successivo, salvo la possibilità di usufruire dei maggiori termini previsti per il versamento delle imposte dovute in base alla dichiarazione dei redditi.”
Screenshot of Agenzia delle Entrate showing the Liquidazione e versamento IVA trimestrale (F24) — primi tre trimestri deadline Open full size Captured from Agenzia delle Entrate on 2026-08-23

Versamento IVA quarto trimestre — trimestrali speciali

IVA (VAT) · Annually · payment

16th February each year Verified 2026-08-23
Who files
Trimestrali speciali — fuel distributors, third-party road hauliers, operators of services to the public, and practitioners of the health arts and professions. They settle quarterly BY RIGHT rather than by election, regardless of turnover and WITHOUT the 1% interest, and their fourth quarter is due 16 February of the following year rather than 16 March, net of any acconto paid by 27 December.
Notes
Trimestrali speciali share the first three quarterly payment dates with ordinary quarterly filers; only the fourth quarter differs, which is why only that one appears here. It is a quarterly payment that happens to fall once a year in the calendar, not an annual reconciliation. The forward shift to the next working day reaches compliance obligations and not only payments, including those that can be met only electronically. 16 February is a Monday in 2026 and a Tuesday in 2027, so no date here moves in the visible window.
Source
Agenzia delle Entrate, F24 IVA Periodica — Come e quando si versa (Contribuenti trimestrali speciali) Agenzia delle Entrate
See the source text
“I versamenti vanno effettuati con le stesse scadenze previste per i trimestrali “ordinari” (16 maggio, 20 agosto e 16 novembre) a eccezione del versamento relativo al quarto trimestre che va effettuato entro il 16 febbraio dell’anno successivo, anziché entro il 16 marzo, al netto dell’acconto eventualmente versato entro il 27 dicembre.”
Screenshot of Agenzia delle Entrate showing the Versamento IVA quarto trimestre — trimestrali speciali deadline Open full size Captured from Agenzia delle Entrate on 2026-08-23

Saldo IVA annuale (versamento, codice tributo 6099)

IVA (VAT) · Annually · payment

16th March each year Verified 2026-08-23
Who files
Every taxpayer with a balance due on the annual VAT return, including quarterly filers settling their fourth quarter here. Payable in one sum or in equal monthly instalments from 16 March, each subsequent instalment on the 16th and the last no later than 16 December, with fixed interest of 0.33% per month on instalments after the first. Alternatively the whole balance may be deferred to the income-tax payment deadline with 0.40% per month or part-month after 16 March, and the two options may be combined. Due only where the amount exceeds EUR 10.33.
Notes
This payment carries the fourth-quarter liability of ordinary quarterly filers as well as the annual balance of monthly filers. Where the deadline falls on a Saturday or a giorno festivo the payment is in time on the first following working day. Agenzia delle Entrate says so in the IVA instructions: 'in tutti i casi in cui il termine di pagamento cade di sabato o in un giorno festivo, detto termine è prorogato al primo giorno lavorativo successivo.' 16 March is a Monday in 2026 and a Tuesday in 2027. Where the balance is paid in instalments the 0.33% monthly interest accumulates, and Agenzia delle Entrate's own calendar shows it: the sixth instalment of the 2025 balance falls on 20 August 2026 'con la maggiorazione dell'1,65% a titolo di interessi'.
Source
Agenzia delle Entrate, Iva — versamento annuale: Come e quando si versa Agenzia delle Entrate
See the source text
“L’Iva dovuta in base alla dichiarazione annuale va versata entro il 16 marzo in un’unica soluzione o frazionata in rate di pari importo; quelle successive alla prima devono essere pagate entro il giorno 16 di ciascun mese di scadenza (16 aprile, 16 maggio, e così via) e, in ogni caso, l’ultima rata non può essere versata oltre il 16 dicembre.”
Captured from Agenzia delle Entrate on 2026-08-23

Acconto IVA (VAT advance payment)

IVA (VAT) · Annually · payment

2 published dates, 28 Dec 2026 to 27 Dec 2027 Verified 2026-08-23
Who files
Every VAT-registered taxpayer subject to periodic settlement — for monthly filers an advance on the December settlement, for quarterly filers on the amount due for the fourth quarter, and quarterly filers do NOT add the 1% here. Three calculation methods: storico (88% of the prior year's corresponding payment), previsionale (88% of the amount forecast to be due) and analitico (100% of a special settlement of operations booked to 20 December). No advance is due below EUR 103.29, nor from taxpayers not required to make periodic settlements at all, nor from taxpayers lacking EITHER ONE of the two data the calculation rests on — Agenzia delle Entrate exempts ‘i soggetti che non dispongono di uno dei due dati: “storico” o “previsionale”’, so lacking just one of the two is enough.
Notes
The advance is due 27 December each year. 27 December 2026 is a Sunday, so the 2026 payment falls on Monday 28 December; 27 December 2027 is a Monday and does not move. Agenzia delle Entrate's figure for both the storico and previsionale methods is 88%. Sources still printing 65% or 70% are quoting the original 1990 text, which was superseded. A terminology trap: the third method is widely called effettivo, but Agenzia delle Entrate's own word for it is analitico. It is the same method — a real settlement of operations booked to 20 December, at 100%.
Source
Agenzia delle Entrate, Acconto IVA — Che cos'è Agenzia delle Entrate
See the source text
“Il 27 dicembre è il termine ultimo per versare l’acconto Iva dovuto per le liquidazioni periodiche di chiusura dell'ultimo mese o dell'ultimo trimestre dell'anno. Il versamento deve essere effettuato con il Modello F24, esclusivamente in via telematica.”
Captured from Agenzia delle Entrate on 2026-08-23

Dichiarazione annuale IVA

IVA (VAT) · Annually · return filing

30th April each year Verified 2026-08-23
Who files
Holders of a partita IVA, even where no taxable operations were carried out in the period; non-residents holding an Italian VAT number, whether directly identified or through a fiscal representative; and Italian permanent establishments of non-resident persons. Filed exclusively electronically. Exempt: taxpayers in the regime forfettario or dei minimi, and taxpayers who recorded only exempt operations under art. 10 DPR 633/1972 unless they must adjust deductions or made intra-EU transactions.
Notes
Filing is a window rather than a single date: the return may be filed from 1 February and must be filed by 30 April. Only the closing date appears on the calendar. A second, earlier date exists but it is optional. A taxpayer who wants to avoid sending the fourth-quarter periodic settlement communication separately may fold that data into the annual return, but must then file the whole return by the end of February. That is an election and not a duty, so it is not shown as a deadline of its own. A closing date falling on a Saturday or a giorno festivo moves to the first following working day. 30 April is a Thursday in 2026 and a Friday in 2027, so nothing turns on it in the visible window.
Source
Agenzia delle Entrate, Dichiarazione IVA (regole generali) Agenzia delle Entrate
See the source text
“La dichiarazione annuale Iva va inviata tra il 1° febbraio e il 30 aprile dell'anno successivo a quello di riferimento, utilizzando gli appositi modelli e i software di compilazione messi a disposizione dall’Agenzia delle Entrate, e va trasmessa esclusivamente online, tramite i servizi Fisconline/Entratel, direttamente dal contribuente o tramite intermediari abilitati.”
Captured from Agenzia delle Entrate on 2026-08-23

LIPE — Comunicazione liquidazioni periodiche IVA

IVA (VAT) · Quarterly · report / listing

6 published dates, 30 Sept 2026 to 30 Nov 2027 Verified 2026-08-23
Who files
All VAT taxable persons, quarterly, regardless of whether they settle monthly or quarterly — a monthly filer reports three settlements in one communication. Required even where the settlement shows a credit. Not required where there is no data to report, EXCEPT where a credit is carried forward from the previous quarter.
Notes
The communication is due on the last day of the second month following each quarter, with one statutory exception: the second quarter is due 30 September rather than 31 August. A due date falling on a weekend or a giorno festivo moves forward. Agenzia delle Entrate's own calendar places the first-quarter 2026 communication on Monday 1 June 2026 and the fourth-quarter 2025 one on Monday 2 March 2026; the fourth quarter of 2026 falls on Monday 1 March 2027. The fourth-quarter communication may instead be folded into the annual VAT return, which must then be filed by the end of February. Both routes land on the same date; the election decides only which form carries the data.
Source
Agenzia delle Entrate, Comunicazione delle liquidazioni periodiche IVA — Informazioni generali Agenzia delle Entrate
See the source text
“La Comunicazione relativa al secondo trimestre è presentata entro il 30 settembre e quella relativa al quarto trimestre può, in alternativa, essere effettuata con la dichiarazione annuale Iva, che, in tal caso, deve essere presentata entro il mese di febbraio dell’anno successivo a quello di chiusura del periodo d’imposta.”
Captured from Agenzia delle Entrate on 2026-08-23

Trasmissione SdI dei dati delle operazioni ricevute da soggetti non stabiliti

IVA (VAT) — e-reporting · Monthly · report / listing

15th of the month after the month ends Verified 2026-08-23
Who files
VAT taxable persons receiving supplies of goods or services from persons not established in Italy. Data are transmitted through the Sistema di Interscambio by the 15th day of the month following the month in which the document evidencing the transaction was received, or in which the transaction was carried out. Excluded: transactions covered by a customs declaration; transactions for which an electronic invoice went through SdI anyway; and purchases of goods and services not territorially relevant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5,000 per single transaction.
Notes
Every document received from a supplier not established in Italy is transmitted through the Sistema di Interscambio by the 15th of the month after the month of receipt. The clock runs from the month of receipt rather than from the date on the document. The esterometro no longer exists as a periodic communication. Its quarterly limb survives in the consolidated text of the statute, but it was superseded for operations from 1 July 2022, from which date the data go through the Sistema di Interscambio per document. Any advisory page describing a quarterly esterometro is describing a regime that ended four years ago. The EUR 5,000 per-transaction exclusion is the figure here most likely to move.
Source
D.Lgs. 5 agosto 2015, n. 127, art. 1, comma 3-bis, lettera b) Normattiva (Presidenza del Consiglio dei Ministri)
See the source text
“b) la trasmissione telematica dei dati relativi alle operazioni ricevute da soggetti non stabiliti nel territorio dello Stato e' effettuata entro il quindicesimo giorno del mese successivo a quello di ricevimento del documento comprovante l'operazione o di effettuazione dell'operazione.”
Captured from Normattiva (Presidenza del Consiglio dei Ministri) on 2026-08-23

Elenchi riepilogativi INTRASTAT — periodicità mensile

IVA (VAT) — recapitulative listing · Monthly · report / listing

25th of the month after the month ends Verified 2026-08-23
Who files
Filed with the Agenzia delle Dogane e dei Monopoli. Monthly periodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quater) where the category total exceeded EUR 50,000 in any of the four preceding quarters; acquisti di beni (INTRA 2-bis), which are MONTHLY ONLY and due only where the quarterly total reached EUR 2,000,000 in at least one of the four preceding quarters; and acquisti di servizi (INTRA 2-quater), likewise monthly only, at EUR 100,000 per quarter. Thresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not change the periodicity of the others.
Notes
Listings go to the Agenzia delle Dogane e dei Monopoli rather than to Agenzia delle Entrate, and are due by the 25th of the month following the reference period. The goods-acquisitions threshold moved to EUR 2,000,000 in February 2026 and the widely quoted EUR 350,000 is stale — any source still printing it predates that change. Quarterly filing of acquisitions no longer exists at all: the quarterly INTRA-2 forms were abolished for periods from 1 January 2022. The services-received threshold is EUR 100,000 per quarter. All three thresholds move, and the goods one has already moved once inside a year. The forward shift matters here more than most: 25 April 2026 and 25 July 2026 are Saturdays and 25 October 2026 is a Sunday. Customs states the direction with a worked example of its own — a January 2023 monthly listing was due 27 February 2023.
Source
Determinazione direttoriale ADM prot. 84415/RU del 3 febbraio 2026, art. 1 (soglia acquisti intracomunitari di beni) Agenzia delle Dogane e dei Monopoli (ADM)
See the source text
“presentano gli elenchi riepilogativi degli acquisti intracomunitari di beni con riferimento a periodi mensili, qualora l'ammontare totale trimestrale di detti acquisti sia, per almeno uno dei quattro trimestri precedenti, uguale o superiore a 2.000.000 di euro”
Screenshot of Agenzia delle Dogane e dei Monopoli (ADM) showing the Elenchi riepilogativi INTRASTAT — periodicità mensile deadline Open full size Captured from Agenzia delle Dogane e dei Monopoli (ADM) on 2026-08-22

Elenchi riepilogativi INTRASTAT — periodicità trimestrale

IVA (VAT) — recapitulative listing · Quarterly · report / listing

25th of the month after the quarter ends Verified 2026-08-23
Who files
Cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quater) ONLY, where the total for each category did not exceed EUR 50,000 in EACH of the four preceding quarters. Acquisitions can no longer be filed quarterly at all. A quarterly filer that breaches EUR 50,000 mid-quarter moves to monthly from the month after the breach and files specially flagged listings for the months already elapsed; a quarterly filer may also elect monthly for a whole calendar year.
Notes
Same day-25 deadline and same forward shift as the monthly listing; only the population differs. Note that the quarterly test is 'in each of the four preceding quarters', not an average and not the current quarter alone. Acquisitions can no longer be filed quarterly at all: the quarterly INTRA-2 forms were abolished for periods from 1 January 2022. Only cessioni di beni and servizi resi can use this cadence.
Source
Agenzia delle Entrate, Elenchi riepilogativi INTRASTAT — Periodicità Agenzia delle Entrate
See the source text
“periodi trimestrali, dai contribuenti che hanno effettuato operazioni, nei 4 trimestri precedenti e per ciascuna categoria di operazioni, per un ammontare totale trimestrale non superiore a 50mila euro”
Captured from Agenzia delle Entrate on 2026-08-23

Versamento accise — prodotti immessi in consumo

Accise (excise duty) · Monthly · payment

16th of the month after the month ends Verified 2026-08-23
Who files
Persons liable to excise duty on products released for consumption in the reference month. Late payment carries an indennità di mora of 6%, reduced to 2% if paid within 5 days, plus interest.
Notes
Two limbs of the rule do not appear as dates of their own on this calendar, and they are the ones most likely to catch a filer out. Releases for consumption in July are paid by 20 August rather than 16 August. And releases between 1 and 15 December are paid by 27 December of that same month — a genuinely separate half-month period, falling due before the month it relates to has ended — for which unified F24 payment is not permitted.
Source
D.Lgs. 26 ottobre 1995, n. 504 (Testo unico accise), art. 3, comma 4 Normattiva (Presidenza del Consiglio dei Ministri)
See the source text
“Per i prodotti immessi in consumo in ciascun mese, il pagamento dell'accisa deve essere effettuato entro il giorno 16 del mese successivo per le immissioni in consumo avvenute nel mese di luglio, il pagamento dell'accisa e' effettuato entro il giorno 20 del mese di agosto; per le immissioni in consumo avvenute dal 1° al 15 del mese di dicembre, il pagamento dell'accisa deve essere effettuato entro il giorno 27 dello stesso mese ed in tale caso non e' ammesso il versamento unitario ai sensi dell'articolo 17 del decreto legislativo 9 luglio 1997, n. 241.”
Screenshot of Normattiva (Presidenza del Consiglio dei Ministri) showing the Versamento accise — prodotti immessi in consumo deadline Open full size Captured from Normattiva (Presidenza del Consiglio dei Ministri) on 2026-08-23

Dichiarazione semestrale accise — energia elettrica e gas naturale

Accise (excise duty) — energia elettrica e gas naturale · Bi-annually · return filing

last day of the 3rd month after the half-year ends Verified 2026-08-23
Who files
Persons liable to excise on electricity under art. 53 commi 1, 2 e 3 TUA and on natural gas under art. 26 commi 7, 8 e 9 TUA, excluding those who pay in advance by annual subscription (canone di abbonamento). Half-years begin on 1 January and 1 July; the declaration is filed exclusively electronically by the end of September and the end of March.
Notes
This half-yearly structure is new. The 2025 excise reform replaced the old annual dichiarazione di consumo for electricity and natural gas, so any pre-2025 source describing an annual consumption return is now wrong. The half-year ending 30 June falls due 30 September and the half-year ending 31 December falls due 31 March. A twice-yearly return invites the assumption that it is an annual one. It is not: it is the periodic return for these products.
Source
D.Lgs. 26 ottobre 1995, n. 504 (Testo unico accise), art. 55 commi 1-3 (energia elettrica) e art. 26-ter commi 1-3 (gas naturale) Normattiva (Presidenza del Consiglio dei Ministri)
See the source text
“La dichiarazione e' presentata dai soggetti di cui all'articolo 53, commi 1, 2 e 3, esclusivamente in forma telematica, entro la fine dei mesi di settembre e di marzo di ciascun anno.”
Screenshot of Normattiva (Presidenza del Consiglio dei Ministri) showing the Dichiarazione semestrale accise — energia elettrica e gas naturale deadline Open full size Captured from Normattiva (Presidenza del Consiglio dei Ministri) on 2026-08-23

Rate di acconto mensili accise — energia elettrica e gas naturale

Accise (excise duty) — energia elettrica e gas naturale · Monthly · payment

last day of the month after the month ends Verified 2026-08-23
Who files
The same persons as the semi-annual declaration above, excluding those paying by annual subscription. Each monthly instalment equals the duty on the quantities billed to final customers, or self-consumed, in the preceding calendar month, and is due by the END OF EACH MONTH. Any balance (conguaglio) is paid by the end of the month in which the semi-annual declaration is filed.
Notes
The instalment looks like a deadline falling inside its own period, but it is not: each instalment is measured on the quantities billed to final customers, or self-consumed, in the preceding calendar month, so the instalment for one month is due at the end of the next. Any balance (conguaglio) is paid by the end of the month in which the semi-annual declaration is filed. Because the deadline is a month-end, a shift onto the next working day necessarily pushes it into the following month. Saturday 31 October 2026 falls on Monday 2 November and Sunday 31 January 2027 on Monday 1 February. That means two calendar months can each show an instalment while a third shows none.
Source
D.Lgs. 26 ottobre 1995, n. 504 (Testo unico accise), art. 55 comma 3 (energia elettrica) e art. 26-ter comma 3 (gas naturale) Normattiva (Presidenza del Consiglio dei Ministri)
See the source text
“I soggetti di cui all'articolo 26, commi 7, 8 e 9, corrispondono l'accisa dovuta in ciascun semestre in rate di acconto mensili da versare entro la fine del mese.”
Screenshot of Normattiva (Presidenza del Consiglio dei Ministri) showing the Rate di acconto mensili accise — energia elettrica e gas naturale deadline Open full size Captured from Normattiva (Presidenza del Consiglio dei Ministri) on 2026-08-23

Dichiarazione di inizio attività (partita IVA)

IVA (VAT) · One-off · registration

within 30 days of l'inizio dell'esercizio di un'impresa, arte o professione nel territorio dello Stato, o l'istituzione di una stabile organizzazione (art. 35 comma 1 DPR 633/1972) Verified 2026-08-23
Who files
Persons beginning a business, art or profession in Italy, or establishing a permanent establishment there. The same 30-day rule applies to a change in any declared particular and to cessation of activity. Non-residents register by appointing a resident fiscal representative or by direct identification — the latter open only to EU-resident persons, or third countries with reciprocity — and are NOT required to register at all where their Italian customers are exclusively other VAT-registered persons established in Italy.
Notes
The trigger is starting the activity, not crossing a turnover threshold. Italy has no registration turnover threshold for established businesses, which routinely surprises readers arriving from jurisdictions that have one. Calendar days, not business days: the statute says 'trenta giorni' without qualification. Agenzia delle Entrate states the same rule plainly: 'Per aprire la partita Iva è necessario compilare e inviare la Dichiarazione di inizio, variazione dati o cessazione dell’attività … entro 30 giorni dall’inizio dell’attività.'
Source
DPR 26 ottobre 1972, n. 633, art. 35, comma 1 Normattiva (Presidenza del Consiglio dei Ministri)
See the source text
“I soggetti che intraprendono l'esercizio di un'impresa, arte o professione nel territorio dello Stato, o vi istituiscono una stabile organizzazione, devono farne dichiarazione entro trenta giorni ad uno degli uffici locali dell'Agenzia delle entrate ovvero ad un ufficio provinciale dell'imposta sul valore aggiunto della medesima Agenzia; la dichiarazione e' redatta, a pena di nullita', su modelli conformi a quelli approvati con provvedimento del direttore dell'Agenzia delle entrate.”
Captured from Normattiva (Presidenza del Consiglio dei Ministri) on 2026-08-23

Imposta di bollo sulle fatture elettroniche

Imposta di bollo (stamp duty on electronic invoices) · Quarterly · payment

6 published dates, 30 Sept 2026 to 30 Nov 2027 Verified 2026-08-23
Who files
Any taxpayer issuing electronic invoices that carry stamp duty — broadly, invoices for amounts over EUR 77.47 that are exempt from, or outside the scope of, VAT. Paid through the Fatture e Corrispettivi portal or by F24. Two deferrals apply for small amounts: if Q1 duty does not exceed EUR 5,000 it may be paid by 30 September, and if Q1 and Q2 together do not exceed EUR 5,000 they may be paid by 30 November.
Notes
The quarterly deadlines are 31 May, 30 September, 30 November and 28 February (29 in a leap year) — the same dates as the periodic settlement communication. Where one falls on a weekend or a giorno festivo it moves forward, and Agenzia delle Entrate states the shift itself: 'Se la scadenza … è un giorno festivo, viene slittata al primo giorno lavorativo successivo'. 31 May 2026 was a Sunday and 28 February 2027 is a Sunday. The two EUR 5,000 deferrals are real but they depend on the amount of duty due, so they can never appear as dates of their own on this calendar.
Source
Agenzia delle Entrate, L'imposta di bollo sulle fatture elettroniche (giugno 2026) Agenzia delle Entrate
See the source text
“Se la scadenza per il pagamento dell'imposta di bollo è un giorno festivo, viene slittata al primo giorno lavorativo successivo”
Captured from Agenzia delle Entrate on 2026-08-23

Dichiarazione IVA OSS — regime UE

IVA — OSS · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-08-23
Who files
Taxable persons established in Italy (or with a stabile organizzazione there) identified for the Union scheme, for intra-EU distance sales of goods and B2C services taxable in another member state, plus deemed suppliers. Filed on the Portale Oss; the competent office is the COP di Pescara. DPR 633/1972 art. 74-sexies comma 4. Payment falls on the same date.
Notes
Due 30 April, 31 July, 31 October and 31 January, and the payment falls on the same date. The payment cannot go by F24 and cannot be offset against tax credits, which is unique on this calendar — every other Italian payment here runs through F24 and can be offset. The bank transfer's causale must carry the declaration's numero di riferimento unico, in the form IT/IT00000000000/Q2.2025, and no standing mandate is possible: each payment needs its own authorisation. OSS admits no intermediary: registration, declarations, payment and changes are all handled directly with the taxable person's own Entratel credentials. Excise goods can go through OSS, unlike IOSS. The cadence is independent of the domestic one — a monthly liquidazione filer still files OSS quarterly — and joining OSS does not extinguish an Italian VAT position, so a filer can genuinely owe both these dates and the domestic ones. Nil returns are compulsory. Corrections go in a later declaration within three years rather than on a date of their own.
Source
Provvedimento del Direttore dell'Agenzia delle Entrate del 25 giugno 2021, Prot. 168315/2021 — regimi OSS e IOSS Agenzia delle Entrate
See the source text
“I soggetti di cui al punto 7.2, al fine di assolvere all'adempimento previsto dall'articolo 74-sexies, comma 4 del Decreto IVA presentano, per ciascun trimestre dell'anno solare ed entro la fine del mese successivo al trimestre di riferimento, anche in mancanza di operazioni, una dichiarazione, compilata sulla base dello schema di cui all'allegato E utilizzando le specifiche funzionalità rese disponibili sul sito dell'Agenzia delle entrate.”
Screenshot of Agenzia delle Entrate showing the Dichiarazione IVA OSS — regime UE deadline Open full size Captured from Agenzia delle Entrate on 2026-08-23

Dichiarazione IVA OSS — regime non UE

IVA — OSS · Quarterly · return filing

last day of the month after the quarter ends Verified 2026-08-23
Who files
Taxable persons NOT established in the EU supplying services to EU consumers, identified in Italy for the non-Union scheme. DPR 633/1972 art. 74-quinquies comma 6. Same deadline as the Union scheme and an entirely different filer population, which is why it is a separate row.
Notes
Payment for non-EU operators goes by bonifico in euro to a Banca d'Italia account, beneficiary AGENZIA ENTRATE IVA OSS, where Union-scheme operators are debited on an Italian bank or postal account: the same date, a different mechanism. The payment cannot go by F24 and cannot be offset against tax credits, which is unique on this calendar — every other Italian payment here runs through F24 and can be offset. The transfer's causale must carry the declaration's numero di riferimento unico, in the form IT/IT00000000000/Q2.2025, and no standing mandate is possible: each payment needs its own authorisation. The cadence is independent of Italy's domestic cycle, and joining OSS does not extinguish an Italian VAT position, so a filer can genuinely owe both these dates and the domestic ones. Nil returns are compulsory. Corrections go in a later declaration within three years rather than on a date of their own.
Source
Provvedimento del Direttore dell'Agenzia delle Entrate del 25 giugno 2021, Prot. 168315/2021 — regimi OSS e IOSS Agenzia delle Entrate
See the source text
“I soggetti di cui al punto 7.1, al fine di assolvere all'adempimento previsto dall'articolo 74-quinquies, comma 6 del Decreto IVA presentano, per ciascun trimestre dell'anno solare ed entro la fine del mese successivo al trimestre di riferimento, anche in mancanza di operazioni, una dichiarazione, compilata sulla base dello schema di cui all'allegato D utilizzando le specifiche funzionalità rese disponibili sul sito dell'Agenzia delle entrate.”
Screenshot of Agenzia delle Entrate showing the Dichiarazione IVA OSS — regime non UE deadline Open full size Captured from Agenzia delle Entrate on 2026-08-23

Dichiarazione IVA IOSS — regime di importazione

IVA — IOSS · Monthly · return filing

last day of the month after the month ends Verified 2026-08-23
Who files
Taxable persons, or their intermediario IOSS, registered for the import scheme in Italy, for distance sales of imported goods of intrinsic value under EUR 150. Non-EU businesses need a rappresentante fiscale except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same date.
Notes
IOSS admits an intermediary who may file for the taxable person — 'direttamente o tramite l'intermediario Ioss' — which is exactly what the OSS schemes do not allow. Excise goods are excluded from IOSS. The payment falls on the same date as the declaration. It cannot go by F24 and cannot be offset against tax credits, which is unique on this calendar — every other Italian payment here runs through F24 and can be offset. The transfer's causale must carry the declaration's numero di riferimento unico, in the form IT/IT00000000000/Q2.2025, and no standing mandate is possible: each payment needs its own authorisation. The cadence is independent of Italy's domestic cycle, and joining the scheme does not extinguish an Italian VAT position, so a filer can genuinely owe both these dates and the domestic ones. Nil returns are compulsory. Corrections go in a later declaration within three years rather than on a date of their own.
Source
Provvedimento del Direttore dell'Agenzia delle Entrate del 25 giugno 2021, Prot. 168315/2021 — regimi OSS e IOSS Agenzia delle Entrate
See the source text
“I soggetti di cui al punto 7.3, al fine di assolvere all'adempimento previsto dall'articolo 74-sexies.1, comma 10 del Decreto IVA presentano, direttamente o tramite l'intermediario Ioss, per ciascun mese, entro la fine del mese successivo a quello al quale la dichiarazione si riferisce, anche in mancanza di operazioni, una dichiarazione, compilata sulla base dello schema di cui all'allegato F utilizzando le specifiche funzionalità rese disponibili sul sito dell'Agenzia delle entrate.”
Screenshot of Agenzia delle Entrate showing the Dichiarazione IVA IOSS — regime di importazione deadline Open full size Captured from Agenzia delle Entrate on 2026-08-23

Covers IVA (VAT), accise (excise) and the cross-border transmission cadence through the Sistema di Interscambio. IRPEF, IRES and IRAP, INPS contributions and Camera di Commercio filings appear beside these on Italian tax calendars and are outside this calendar's indirect-tax scope. Italy has no periodic VAT return. The periodic settlement (liquidazione) is a book computation, the money moves on the 16th, and the only periodic filing is the quarterly LIPE communication of settlement data. The only IVA return proper is the annual one, filed from 1 February and due by 30 April. A deadline falling on a Saturday or a giorno festivo moves forward to the first following working day, including obligations that can be met only electronically. A new national holiday exists from 1 January 2026: 4 October, San Francesco d'Assisi. It is a Sunday in 2026, but 4 October 2027 is a Monday and will move dates. Obligations and payments falling due between 1 and 20 August may be made by 20 August without surcharge, which is why the 16 August monthly and quarterly IVA payments show as 20 August.

About this calendar

Which Italy tax deadlines does this calendar cover?

18 recurring indirect-tax obligations — Accise (excise duty), Imposta di bollo (stamp duty on electronic invoices) and IVA returns, payments and related filings — each with the due-date rule, who must file, and the official source that states the deadline. Direct-tax, payroll and company-registry deadlines are out of scope.

How current are these due dates?

Every obligation carries the date it was last verified against its official source (newest: 2026-08-23). Law-change dates come from the weekly Last Week in Taxes scan and link to their full change records.

Do the dates account for weekends and public holidays?

No — the calendar shows the statutory due date. Where the authority shifts deadlines falling on non-working days, the obligation notes say so. Confirm against the linked official source before relying on a date.

Related: Global compliance calendar · Italy tax changes · Last Week in Taxes

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