BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Lookuptax//Compliance Calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Italy tax deadlines X-WR-CALDESC:Recurring indirect-tax filing and payment deadlines for Italy \, from lookuptax.com/compliance-calendar X-PUBLISHED-TTL:P7D BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2026-08-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260817 DTEND;VALUE=DATE:20260818 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: July 2026\nSource: Normat tiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/ atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0& art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&art .idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progres sivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-trimestrale-2026-08-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260817 DTEND;VALUE=DATE:20260818 SUMMARY:Italy: Liquidazione e versamento IVA trimestrale (F24) — primi tre trimestri DESCRIPTION:Taxpayers who elected quarterly settlement\, available where t he previous calendar year's volume d'affari did not exceed EUR 500\,000 ( self-employed persons and service businesses) or EUR 800\,000 (other busi nesses). Tax due is INCREASED BY 1% as interest — a cost the monthly cade nce does not carry. Covers the first three calendar quarters only\; the f ourth is settled on the annual reconciliation. Amounts at or below EUR 10 0 roll to the next quarter and in any case are paid by 16 November of the same year.\nPeriod: Q2 2026\nSource: Agenzia delle Entrate — https://www .agenziaentrate.gov.it/portale/schede/pagamenti/f24ivap10/come-e-quando-s i-versa\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-tr imestrale TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2026-08-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260817 DTEND;VALUE=DATE:20260818 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: July 2026\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/caric aDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRedaz ionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVigen za=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2026-08-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260817 DTEND;VALUE=DATE:20260818 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: July 2026\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https: //www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995-1 0-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2026-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260825 DTEND;VALUE=DATE:20260826 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: July 2026\nSource: Agenzia de lle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/document s/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Agen zia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=1770197140 122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2026-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260831 DTEND;VALUE=DATE:20260901 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: July 2026\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N2 Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2026-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260831 DTEND;VALUE=DATE:20260901 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: July 2026\nSource: Agenzia delle Entrate — https://www.agen ziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+re gime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097 ?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2026-09-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260915 DTEND;VALUE=DATE:20260916 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: August 2026\nSource: Normattiva (Pr esidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/car icaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRed azionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVig enza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2026-09-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260916 DTEND;VALUE=DATE:20260917 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: August 2026\nSource: Norm attiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.i t/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo= 0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&a rt.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progr essivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2026-09-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260916 DTEND;VALUE=DATE:20260917 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Augus t 2026\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — http s://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995 -10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2026-09-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260925 DTEND;VALUE=DATE:20260926 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: August 2026\nSource: Agenzia delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docume nts/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Ag enzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=17701971 40122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-lipe-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Italy: LIPE — Comunicazione liquidazioni periodiche IVA DESCRIPTION:All VAT taxable persons\, quarterly\, regardless of whether th ey settle monthly or quarterly — a monthly filer reports three settlement s in one communication. Required even where the settlement shows a credit . Not required where there is no data to report\, EXCEPT where a credit i s carried forward from the previous quarter.\nSource: Agenzia delle Entra te — https://www.agenziaentrate.gov.it/portale/schede/comunicazioni/liqui dazioni-periodiche-iva/infogen_comunicaz_liquidaz_per_iva\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-lipe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-dichiarazione-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Italy: Dichiarazione semestrale accise — energia elettrica e gas n aturale DESCRIPTION: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\, exclud ing those who pay in advance by annual subscription (canone di abbonament o). Half-years begin on 1 January and 1 July\; the declaration is filed e xclusively electronically by the end of September and the end of March.\n Period: Jan–Jun 2026\nSource: Normattiva (Presidenza del Consiglio dei Mi nistri) — https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.le gislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-dichiarazione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: August 2026\nSource: Normattiva (Pr esidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/ N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-imposta-di-bollo-fatture-elettroniche-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Italy: Imposta di bollo sulle fatture elettroniche DESCRIPTION:Any taxpayer issuing electronic invoices that carry stamp duty — broadly\, invoices for amounts over EUR 77.47 that are exempt from\, o r outside the scope of\, VAT. Paid through the Fatture e Corrispettivi po rtal or by F24. Two deferrals apply for small amounts: if Q1 duty does no t exceed EUR 5\,000 it may be paid by 30 September\, and if Q1 and Q2 tog ether do not exceed EUR 5\,000 they may be paid by 30 November.\nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portale/documen ts/d/guest/l-imposta_di_bollo_sulle_fatture_elettronichegiugno2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-imposta-di-bollo-fa tture-elettroniche TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2026-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20260930 DTEND;VALUE=DATE:20261001 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: August 2026\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2026-10-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261015 DTEND;VALUE=DATE:20261016 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: September 2026\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/ caricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codice Redazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&data Vigenza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2026-10-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261016 DTEND;VALUE=DATE:20261017 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: September 2026\nSource: N ormattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiv a.it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArtico lo=0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo= 1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.pr ogressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2026-10-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261016 DTEND;VALUE=DATE:20261017 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Septe mber 2026\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — h ttps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1 995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: September 2026\nSource: Agenz ia delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/doc uments/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+- +Agenzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=17701 97140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-trimestrale-2026-10-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261026 DTEND;VALUE=DATE:20261027 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità trimestrale DESCRIPTION:Cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quate r) 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-quarte r moves to monthly from the month after the breach and files specially fl agged listings for the months already elapsed\; a quarterly filer may als o elect monthly for a whole calendar year.\nPeriod: Q3 2026\nSource: Agen zia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/dich iarazioni/elenchi-riepilogativi-intrastat/periodicita-elenchi-intrastat\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-trimestra le TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-ue-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Italy: Dichiarazione IVA OSS — regime UE DESCRIPTION:Taxable persons established in Italy (or with a stabile organi zzazione there) identified for the Union scheme\, for intra-EU distance s ales of goods and B2C services taxable in another member state\, plus dee med 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 sa me date.\nPeriod: Q3 2026\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-non-ue-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Italy: Dichiarazione IVA OSS — regime non UE DESCRIPTION:Taxable persons NOT established in the EU supplying services t o EU consumers\, identified in Italy for the non-Union scheme. DPR 633/19 72 art. 74-quinquies comma 6. Same deadline as the Union scheme and an en tirely different filer population\, which is why it is a separate row.\nP eriod: Q3 2026\nSource: Agenzia delle Entrate — https://www.agenziaentrat e.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+regime+Oss+ Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097?t=174228 1272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2026-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261031 DTEND;VALUE=DATE:20261101 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: September 2026\nSource: Agenzia delle Entrate — https://www .agenziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffi ci+regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9f de097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2026-11-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261102 DTEND;VALUE=DATE:20261103 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: September 2026\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-r es/N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2026-11-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: October 2026\nSource: Nor mattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva. it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo =0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1& art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.prog ressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-trimestrale-2026-11-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Italy: Liquidazione e versamento IVA trimestrale (F24) — primi tre trimestri DESCRIPTION:Taxpayers who elected quarterly settlement\, available where t he previous calendar year's volume d'affari did not exceed EUR 500\,000 ( self-employed persons and service businesses) or EUR 800\,000 (other busi nesses). Tax due is INCREASED BY 1% as interest — a cost the monthly cade nce does not carry. Covers the first three calendar quarters only\; the f ourth is settled on the annual reconciliation. Amounts at or below EUR 10 0 roll to the next quarter and in any case are paid by 16 November of the same year.\nPeriod: Q3 2026\nSource: Agenzia delle Entrate — https://www .agenziaentrate.gov.it/portale/schede/pagamenti/f24ivap10/come-e-quando-s i-versa\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-tr imestrale TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2026-11-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: October 2026\nSource: Normattiva (P residenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/ca ricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRe dazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVi genza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2026-11-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Octob er 2026\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — htt ps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:199 5-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2026-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261125 DTEND;VALUE=DATE:20261126 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: October 2026\nSource: Agenzia delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docum ents/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+A genzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=1770197 140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-lipe-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Italy: LIPE — Comunicazione liquidazioni periodiche IVA DESCRIPTION:All VAT taxable persons\, quarterly\, regardless of whether th ey settle monthly or quarterly — a monthly filer reports three settlement s in one communication. Required even where the settlement shows a credit . Not required where there is no data to report\, EXCEPT where a credit i s carried forward from the previous quarter.\nSource: Agenzia delle Entra te — https://www.agenziaentrate.gov.it/portale/schede/comunicazioni/liqui dazioni-periodiche-iva/infogen_comunicaz_liquidaz_per_iva\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-lipe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: October 2026\nSource: Normattiva (P residenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res /N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-imposta-di-bollo-fatture-elettroniche-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Italy: Imposta di bollo sulle fatture elettroniche DESCRIPTION:Any taxpayer issuing electronic invoices that carry stamp duty — broadly\, invoices for amounts over EUR 77.47 that are exempt from\, o r outside the scope of\, VAT. Paid through the Fatture e Corrispettivi po rtal or by F24. Two deferrals apply for small amounts: if Q1 duty does no t exceed EUR 5\,000 it may be paid by 30 September\, and if Q1 and Q2 tog ether do not exceed EUR 5\,000 they may be paid by 30 November.\nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portale/documen ts/d/guest/l-imposta_di_bollo_sulle_fatture_elettronichegiugno2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-imposta-di-bollo-fa tture-elettroniche TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2026-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261130 DTEND;VALUE=DATE:20261201 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: October 2026\nSource: Agenzia delle Entrate — https://www.a genziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici +regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde 097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2026-12-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: November 2026\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/c aricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceR edazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataV igenza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2026-12-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261216 DTEND;VALUE=DATE:20261217 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: November 2026\nSource: No rmattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva .it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticol o=0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1 &art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.pro gressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2026-12-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261216 DTEND;VALUE=DATE:20261217 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Novem ber 2026\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — ht tps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:19 95-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-acconto-iva-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Italy: Acconto IVA (VAT advance payment) DESCRIPTION: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 d o NOT add the 1% here. Three calculation methods: storico (88% of the pri or year's corresponding payment)\, previsionale (88% of the amount foreca st to be due) and analitico (100% of a special settlement of operations b ooked to 20 December). No advance is due below EUR 103.29\, nor from taxp ayers not required to make periodic settlements at all\, nor from taxpaye rs 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.\ nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portal e/schede/pagamenti/f24-acconto-iva-f24ivaacc/cosa-f24-iva-acconto-imprese \nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-acconto-iva TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2026-12-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261228 DTEND;VALUE=DATE:20261229 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: November 2026\nSource: Agenzi a delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docu ments/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+ Agenzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019 7140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2026-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: November 2026\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-re s/N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2026-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20261231 DTEND;VALUE=DATE:20270101 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: November 2026\nSource: Agenzia delle Entrate — https://www. agenziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffic i+regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fd e097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-01-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: December 2026\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/c aricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceR edazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataV igenza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-01-18@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270118 DTEND;VALUE=DATE:20270119 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: December 2026\nSource: No rmattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva .it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticol o=0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1 &art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.pro gressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-01-18@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270118 DTEND;VALUE=DATE:20270119 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Decem ber 2026\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — ht tps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:19 95-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: December 2026\nSource: Agenzi a delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docu ments/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+ Agenzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019 7140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-trimestrale-2027-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità trimestrale DESCRIPTION:Cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quate r) 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-quarte r moves to monthly from the month after the breach and files specially fl agged listings for the months already elapsed\; a quarterly filer may als o elect monthly for a whole calendar year.\nPeriod: Q4 2026\nSource: Agen zia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/dich iarazioni/elenchi-riepilogativi-intrastat/periodicita-elenchi-intrastat\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-trimestra le TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-ue-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Italy: Dichiarazione IVA OSS — regime UE DESCRIPTION:Taxable persons established in Italy (or with a stabile organi zzazione there) identified for the Union scheme\, for intra-EU distance s ales of goods and B2C services taxable in another member state\, plus dee med 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 sa me date.\nPeriod: Q4 2026\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-non-ue-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Italy: Dichiarazione IVA OSS — regime non UE DESCRIPTION:Taxable persons NOT established in the EU supplying services t o EU consumers\, identified in Italy for the non-Union scheme. DPR 633/19 72 art. 74-quinquies comma 6. Same deadline as the Union scheme and an en tirely different filer population\, which is why it is a separate row.\nP eriod: Q4 2026\nSource: Agenzia delle Entrate — https://www.agenziaentrat e.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+regime+Oss+ Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097?t=174228 1272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270131 DTEND;VALUE=DATE:20270201 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: December 2026\nSource: Agenzia delle Entrate — https://www. agenziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffic i+regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fd e097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-02-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: December 2026\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-re s/N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-02-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270215 DTEND;VALUE=DATE:20270216 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: January 2027\nSource: Normattiva (P residenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/ca ricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRe dazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVi genza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-02-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270216 DTEND;VALUE=DATE:20270217 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: January 2027\nSource: Nor mattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva. it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo =0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1& art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.prog ressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-trimestrali-speciali-q4-2027-02-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270216 DTEND;VALUE=DATE:20270217 SUMMARY:Italy: Versamento IVA quarto trimestre — trimestrali speciali DESCRIPTION:Trimestrali speciali — fuel distributors\, third-party road ha uliers\, operators of services to the public\, and practitioners of the h ealth arts and professions. They settle quarterly BY RIGHT rather than by election\, regardless of turnover and WITHOUT the 1% interest\, and thei r fourth quarter is due 16 February of the following year rather than 16 March\, net of any acconto paid by 27 December.\nPeriod: 2026\nSource: Ag enzia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/pa gamenti/f24ivap10/come-e-quando-si-versa\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-trimestrali-special i-q4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-02-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270216 DTEND;VALUE=DATE:20270217 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Janua ry 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — htt ps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:199 5-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270225 DTEND;VALUE=DATE:20270226 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: January 2027\nSource: Agenzia delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docum ents/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+A genzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=1770197 140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-02-28@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270228 DTEND;VALUE=DATE:20270301 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: January 2027\nSource: Agenzia delle Entrate — https://www.a genziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici +regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde 097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-lipe-2027-03-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270301 DTEND;VALUE=DATE:20270302 SUMMARY:Italy: LIPE — Comunicazione liquidazioni periodiche IVA DESCRIPTION:All VAT taxable persons\, quarterly\, regardless of whether th ey settle monthly or quarterly — a monthly filer reports three settlement s in one communication. Required even where the settlement shows a credit . Not required where there is no data to report\, EXCEPT where a credit i s carried forward from the previous quarter.\nSource: Agenzia delle Entra te — https://www.agenziaentrate.gov.it/portale/schede/comunicazioni/liqui dazioni-periodiche-iva/infogen_comunicaz_liquidaz_per_iva\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-lipe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-03-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270301 DTEND;VALUE=DATE:20270302 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: January 2027\nSource: Normattiva (P residenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res /N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-imposta-di-bollo-fatture-elettroniche-2027-03-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270301 DTEND;VALUE=DATE:20270302 SUMMARY:Italy: Imposta di bollo sulle fatture elettroniche DESCRIPTION:Any taxpayer issuing electronic invoices that carry stamp duty — broadly\, invoices for amounts over EUR 77.47 that are exempt from\, o r outside the scope of\, VAT. Paid through the Fatture e Corrispettivi po rtal or by F24. Two deferrals apply for small amounts: if Q1 duty does no t exceed EUR 5\,000 it may be paid by 30 September\, and if Q1 and Q2 tog ether do not exceed EUR 5\,000 they may be paid by 30 November.\nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portale/documen ts/d/guest/l-imposta_di_bollo_sulle_fatture_elettronichegiugno2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-imposta-di-bollo-fa tture-elettroniche TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-03-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270315 DTEND;VALUE=DATE:20270316 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: February 2027\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/c aricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceR edazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataV igenza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-03-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270316 DTEND;VALUE=DATE:20270317 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: February 2027\nSource: No rmattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva .it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticol o=0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1 &art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.pro gressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-saldo-iva-annuale-2027-03-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270316 DTEND;VALUE=DATE:20270317 SUMMARY:Italy: Saldo IVA annuale (versamento\, codice tributo 6099) DESCRIPTION:Every taxpayer with a balance due on the annual VAT return\, i ncluding quarterly filers settling their fourth quarter here. Payable in one sum or in equal monthly instalments from 16 March\, each subsequent i nstalment on the 16th and the last no later than 16 December\, with fixed interest of 0.33% per month on instalments after the first. Alternativel y the whole balance may be deferred to the income-tax payment deadline wi th 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.\nPeriod: 2026\ nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portal e/schede/pagamenti/f24-iva-annuale/come-e-quando-si-versa-imprese\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-saldo-iva-annuale TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-03-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270316 DTEND;VALUE=DATE:20270317 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Febru ary 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — ht tps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:19 95-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-03-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270325 DTEND;VALUE=DATE:20270326 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: February 2027\nSource: Agenzi a delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docu ments/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+ Agenzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019 7140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-dichiarazione-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Italy: Dichiarazione semestrale accise — energia elettrica e gas n aturale DESCRIPTION: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\, exclud ing those who pay in advance by annual subscription (canone di abbonament o). Half-years begin on 1 January and 1 July\; the declaration is filed e xclusively electronically by the end of September and the end of March.\n Period: Jul–Dec 2026\nSource: Normattiva (Presidenza del Consiglio dei Mi nistri) — https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.le gislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-dichiarazione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: February 2027\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-re s/N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: February 2027\nSource: Agenzia delle Entrate — https://www. agenziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffic i+regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fd e097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-04-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270415 DTEND;VALUE=DATE:20270416 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: March 2027\nSource: Normattiva (Pre sidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/cari caDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceReda zionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVige nza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-04-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270416 DTEND;VALUE=DATE:20270417 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: March 2027\nSource: Norma ttiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it /atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0 &art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&ar t.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progre ssivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-04-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270416 DTEND;VALUE=DATE:20270417 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: March 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https ://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995- 10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: March 2027\nSource: Agenzia d elle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/documen ts/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Age nzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019714 0122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-trimestrale-2027-04-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270426 DTEND;VALUE=DATE:20270427 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità trimestrale DESCRIPTION:Cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quate r) 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-quarte r moves to monthly from the month after the breach and files specially fl agged listings for the months already elapsed\; a quarterly filer may als o elect monthly for a whole calendar year.\nPeriod: Q1 2027\nSource: Agen zia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/dich iarazioni/elenchi-riepilogativi-intrastat/periodicita-elenchi-intrastat\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-trimestra le TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-dichiarazione-annuale-iva-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Italy: Dichiarazione annuale IVA DESCRIPTION:Holders of a partita IVA\, even where no taxable operations we re carried out in the period\; non-residents holding an Italian VAT numbe r\, whether directly identified or through a fiscal representative\; and Italian permanent establishments of non-resident persons. Filed exclusive ly electronically. Exempt: taxpayers in the regime forfettario or dei min imi\, and taxpayers who recorded only exempt operations under art. 10 DPR 633/1972 unless they must adjust deductions or made intra-EU transaction s.\nPeriod: 2026\nSource: Agenzia delle Entrate — https://www.agenziaentr ate.gov.it/portale/iva-regole-generali-aliquote-esenzioni-pagamento/dichi arazione-iva\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-dichiarazione-annua le-iva TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: March 2027\nSource: Normattiva (Pre sidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N 2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-ue-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Italy: Dichiarazione IVA OSS — regime UE DESCRIPTION:Taxable persons established in Italy (or with a stabile organi zzazione there) identified for the Union scheme\, for intra-EU distance s ales of goods and B2C services taxable in another member state\, plus dee med 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 sa me date.\nPeriod: Q1 2027\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-non-ue-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Italy: Dichiarazione IVA OSS — regime non UE DESCRIPTION:Taxable persons NOT established in the EU supplying services t o EU consumers\, identified in Italy for the non-Union scheme. DPR 633/19 72 art. 74-quinquies comma 6. Same deadline as the Union scheme and an en tirely different filer population\, which is why it is a separate row.\nP eriod: Q1 2027\nSource: Agenzia delle Entrate — https://www.agenziaentrat e.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+regime+Oss+ Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097?t=174228 1272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270430 DTEND;VALUE=DATE:20270501 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: March 2027\nSource: Agenzia delle Entrate — https://www.age nziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+r egime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde09 7?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-05-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: April 2027\nSource: Norma ttiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it /atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0 &art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&ar t.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progre ssivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-trimestrale-2027-05-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Italy: Liquidazione e versamento IVA trimestrale (F24) — primi tre trimestri DESCRIPTION:Taxpayers who elected quarterly settlement\, available where t he previous calendar year's volume d'affari did not exceed EUR 500\,000 ( self-employed persons and service businesses) or EUR 800\,000 (other busi nesses). Tax due is INCREASED BY 1% as interest — a cost the monthly cade nce does not carry. Covers the first three calendar quarters only\; the f ourth is settled on the annual reconciliation. Amounts at or below EUR 10 0 roll to the next quarter and in any case are paid by 16 November of the same year.\nPeriod: Q1 2027\nSource: Agenzia delle Entrate — https://www .agenziaentrate.gov.it/portale/schede/pagamenti/f24ivap10/come-e-quando-s i-versa\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-tr imestrale TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-05-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: April 2027\nSource: Normattiva (Pre sidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/cari caDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceReda zionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVige nza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-05-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: April 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https ://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995- 10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270525 DTEND;VALUE=DATE:20270526 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: April 2027\nSource: Agenzia d elle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/documen ts/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Age nzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019714 0122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-lipe-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Italy: LIPE — Comunicazione liquidazioni periodiche IVA DESCRIPTION:All VAT taxable persons\, quarterly\, regardless of whether th ey settle monthly or quarterly — a monthly filer reports three settlement s in one communication. Required even where the settlement shows a credit . Not required where there is no data to report\, EXCEPT where a credit i s carried forward from the previous quarter.\nSource: Agenzia delle Entra te — https://www.agenziaentrate.gov.it/portale/schede/comunicazioni/liqui dazioni-periodiche-iva/infogen_comunicaz_liquidaz_per_iva\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-lipe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: April 2027\nSource: Normattiva (Pre sidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N 2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-imposta-di-bollo-fatture-elettroniche-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Italy: Imposta di bollo sulle fatture elettroniche DESCRIPTION:Any taxpayer issuing electronic invoices that carry stamp duty — broadly\, invoices for amounts over EUR 77.47 that are exempt from\, o r outside the scope of\, VAT. Paid through the Fatture e Corrispettivi po rtal or by F24. Two deferrals apply for small amounts: if Q1 duty does no t exceed EUR 5\,000 it may be paid by 30 September\, and if Q1 and Q2 tog ether do not exceed EUR 5\,000 they may be paid by 30 November.\nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portale/documen ts/d/guest/l-imposta_di_bollo_sulle_fatture_elettronichegiugno2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-imposta-di-bollo-fa tture-elettroniche TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: April 2027\nSource: Agenzia delle Entrate — https://www.age nziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+r egime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde09 7?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-06-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270615 DTEND;VALUE=DATE:20270616 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: May 2027\nSource: Normattiva (Presi denza del Consiglio dei Ministri) — https://www.normattiva.it/atto/carica DettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRedazi onale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVigenz a=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-06-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270616 DTEND;VALUE=DATE:20270617 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: May 2027\nSource: Normatt iva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/a tto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0&a rt.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&art. idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progress ivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-06-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270616 DTEND;VALUE=DATE:20270617 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: May 2 027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https:/ /www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995-10 -26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-06-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: May 2027\nSource: Agenzia del le Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/documents /20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Agenz ia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=17701971401 22\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: May 2027\nSource: Normattiva (Presi denza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N2L s?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: May 2027\nSource: Agenzia delle Entrate — https://www.agenz iaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+reg ime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097? t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-07-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: June 2027\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/caric aDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRedaz ionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVigen za=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-07-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270716 DTEND;VALUE=DATE:20270717 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: June 2027\nSource: Normat tiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/ atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0& art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&art .idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progres sivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-07-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270716 DTEND;VALUE=DATE:20270717 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: June 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https: //www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995-1 0-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: June 2027\nSource: Agenzia de lle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/document s/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Agen zia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=1770197140 122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-trimestrale-2027-07-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270726 DTEND;VALUE=DATE:20270727 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità trimestrale DESCRIPTION:Cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quate r) 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-quarte r moves to monthly from the month after the breach and files specially fl agged listings for the months already elapsed\; a quarterly filer may als o elect monthly for a whole calendar year.\nPeriod: Q2 2027\nSource: Agen zia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/dich iarazioni/elenchi-riepilogativi-intrastat/periodicita-elenchi-intrastat\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-trimestra le TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-ue-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Italy: Dichiarazione IVA OSS — regime UE DESCRIPTION:Taxable persons established in Italy (or with a stabile organi zzazione there) identified for the Union scheme\, for intra-EU distance s ales of goods and B2C services taxable in another member state\, plus dee med 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 sa me date.\nPeriod: Q2 2027\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-non-ue-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Italy: Dichiarazione IVA OSS — regime non UE DESCRIPTION:Taxable persons NOT established in the EU supplying services t o EU consumers\, identified in Italy for the non-Union scheme. DPR 633/19 72 art. 74-quinquies comma 6. Same deadline as the Union scheme and an en tirely different filer population\, which is why it is a separate row.\nP eriod: Q2 2027\nSource: Agenzia delle Entrate — https://www.agenziaentrat e.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+regime+Oss+ Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097?t=174228 1272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: June 2027\nSource: Agenzia delle Entrate — https://www.agen ziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+re gime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097 ?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-08-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270802 DTEND;VALUE=DATE:20270803 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: June 2027\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N2 Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-08-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270816 DTEND;VALUE=DATE:20270817 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: July 2027\nSource: Normat tiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/ atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0& art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&art .idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progres sivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-trimestrale-2027-08-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270816 DTEND;VALUE=DATE:20270817 SUMMARY:Italy: Liquidazione e versamento IVA trimestrale (F24) — primi tre trimestri DESCRIPTION:Taxpayers who elected quarterly settlement\, available where t he previous calendar year's volume d'affari did not exceed EUR 500\,000 ( self-employed persons and service businesses) or EUR 800\,000 (other busi nesses). Tax due is INCREASED BY 1% as interest — a cost the monthly cade nce does not carry. Covers the first three calendar quarters only\; the f ourth is settled on the annual reconciliation. Amounts at or below EUR 10 0 roll to the next quarter and in any case are paid by 16 November of the same year.\nPeriod: Q2 2027\nSource: Agenzia delle Entrate — https://www .agenziaentrate.gov.it/portale/schede/pagamenti/f24ivap10/come-e-quando-s i-versa\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-tr imestrale TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-08-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270816 DTEND;VALUE=DATE:20270817 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: July 2027\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/caric aDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRedaz ionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVigen za=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-08-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270816 DTEND;VALUE=DATE:20270817 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: July 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https: //www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995-1 0-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270825 DTEND;VALUE=DATE:20270826 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: July 2027\nSource: Agenzia de lle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/document s/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Agen zia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=1770197140 122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: July 2027\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N2 Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270831 DTEND;VALUE=DATE:20270901 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: July 2027\nSource: Agenzia delle Entrate — https://www.agen ziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+re gime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097 ?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-09-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270915 DTEND;VALUE=DATE:20270916 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: August 2027\nSource: Normattiva (Pr esidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/car icaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRed azionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVig enza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-09-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270916 DTEND;VALUE=DATE:20270917 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: August 2027\nSource: Norm attiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.i t/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo= 0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&a rt.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progr essivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-09-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270916 DTEND;VALUE=DATE:20270917 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Augus t 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — http s://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995 -10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-09-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270927 DTEND;VALUE=DATE:20270928 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: August 2027\nSource: Agenzia delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docume nts/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Ag enzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=17701971 40122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-lipe-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Italy: LIPE — Comunicazione liquidazioni periodiche IVA DESCRIPTION:All VAT taxable persons\, quarterly\, regardless of whether th ey settle monthly or quarterly — a monthly filer reports three settlement s in one communication. Required even where the settlement shows a credit . Not required where there is no data to report\, EXCEPT where a credit i s carried forward from the previous quarter.\nSource: Agenzia delle Entra te — https://www.agenziaentrate.gov.it/portale/schede/comunicazioni/liqui dazioni-periodiche-iva/infogen_comunicaz_liquidaz_per_iva\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-lipe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-dichiarazione-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Italy: Dichiarazione semestrale accise — energia elettrica e gas n aturale DESCRIPTION: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\, exclud ing those who pay in advance by annual subscription (canone di abbonament o). Half-years begin on 1 January and 1 July\; the declaration is filed e xclusively electronically by the end of September and the end of March.\n Period: Jan–Jun 2027\nSource: Normattiva (Presidenza del Consiglio dei Mi nistri) — https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.le gislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-dichiarazione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: August 2027\nSource: Normattiva (Pr esidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/ N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast ve rified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-imposta-di-bollo-fatture-elettroniche-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Italy: Imposta di bollo sulle fatture elettroniche DESCRIPTION:Any taxpayer issuing electronic invoices that carry stamp duty — broadly\, invoices for amounts over EUR 77.47 that are exempt from\, o r outside the scope of\, VAT. Paid through the Fatture e Corrispettivi po rtal or by F24. Two deferrals apply for small amounts: if Q1 duty does no t exceed EUR 5\,000 it may be paid by 30 September\, and if Q1 and Q2 tog ether do not exceed EUR 5\,000 they may be paid by 30 November.\nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portale/documen ts/d/guest/l-imposta_di_bollo_sulle_fatture_elettronichegiugno2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-imposta-di-bollo-fa tture-elettroniche TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-09-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: August 2027\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-10-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271015 DTEND;VALUE=DATE:20271016 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: September 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/ caricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codice Redazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&data Vigenza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-10-18@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271018 DTEND;VALUE=DATE:20271019 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: September 2027\nSource: N ormattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiv a.it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArtico lo=0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo= 1&art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.pr ogressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-10-18@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271018 DTEND;VALUE=DATE:20271019 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Septe mber 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — h ttps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1 995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: September 2027\nSource: Agenz ia delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/doc uments/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+- +Agenzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=17701 97140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-trimestrale-2027-10-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità trimestrale DESCRIPTION:Cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quate r) 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-quarte r moves to monthly from the month after the breach and files specially fl agged listings for the months already elapsed\; a quarterly filer may als o elect monthly for a whole calendar year.\nPeriod: Q3 2027\nSource: Agen zia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/dich iarazioni/elenchi-riepilogativi-intrastat/periodicita-elenchi-intrastat\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-trimestra le TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-ue-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Italy: Dichiarazione IVA OSS — regime UE DESCRIPTION:Taxable persons established in Italy (or with a stabile organi zzazione there) identified for the Union scheme\, for intra-EU distance s ales of goods and B2C services taxable in another member state\, plus dee med 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 sa me date.\nPeriod: Q3 2027\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-non-ue-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Italy: Dichiarazione IVA OSS — regime non UE DESCRIPTION:Taxable persons NOT established in the EU supplying services t o EU consumers\, identified in Italy for the non-Union scheme. DPR 633/19 72 art. 74-quinquies comma 6. Same deadline as the Union scheme and an en tirely different filer population\, which is why it is a separate row.\nP eriod: Q3 2027\nSource: Agenzia delle Entrate — https://www.agenziaentrat e.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+regime+Oss+ Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097?t=174228 1272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-10-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271031 DTEND;VALUE=DATE:20271101 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: September 2027\nSource: Agenzia delle Entrate — https://www .agenziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffi ci+regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9f de097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-11-02@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271102 DTEND;VALUE=DATE:20271103 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: September 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-r es/N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-11-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271115 DTEND;VALUE=DATE:20271116 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: October 2027\nSource: Normattiva (P residenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/ca ricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRe dazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVi genza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-11-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271116 DTEND;VALUE=DATE:20271117 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: October 2027\nSource: Nor mattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva. it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo =0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1& art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.prog ressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-trimestrale-2027-11-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271116 DTEND;VALUE=DATE:20271117 SUMMARY:Italy: Liquidazione e versamento IVA trimestrale (F24) — primi tre trimestri DESCRIPTION:Taxpayers who elected quarterly settlement\, available where t he previous calendar year's volume d'affari did not exceed EUR 500\,000 ( self-employed persons and service businesses) or EUR 800\,000 (other busi nesses). Tax due is INCREASED BY 1% as interest — a cost the monthly cade nce does not carry. Covers the first three calendar quarters only\; the f ourth is settled on the annual reconciliation. Amounts at or below EUR 10 0 roll to the next quarter and in any case are paid by 16 November of the same year.\nPeriod: Q3 2027\nSource: Agenzia delle Entrate — https://www .agenziaentrate.gov.it/portale/schede/pagamenti/f24ivap10/come-e-quando-s i-versa\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-tr imestrale TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-11-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271116 DTEND;VALUE=DATE:20271117 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Octob er 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — htt ps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:199 5-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-11-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271125 DTEND;VALUE=DATE:20271126 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: October 2027\nSource: Agenzia delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docum ents/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+A genzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=1770197 140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-lipe-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Italy: LIPE — Comunicazione liquidazioni periodiche IVA DESCRIPTION:All VAT taxable persons\, quarterly\, regardless of whether th ey settle monthly or quarterly — a monthly filer reports three settlement s in one communication. Required even where the settlement shows a credit . Not required where there is no data to report\, EXCEPT where a credit i s carried forward from the previous quarter.\nSource: Agenzia delle Entra te — https://www.agenziaentrate.gov.it/portale/schede/comunicazioni/liqui dazioni-periodiche-iva/infogen_comunicaz_liquidaz_per_iva\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-lipe TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: October 2027\nSource: Normattiva (P residenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res /N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-imposta-di-bollo-fatture-elettroniche-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Italy: Imposta di bollo sulle fatture elettroniche DESCRIPTION:Any taxpayer issuing electronic invoices that carry stamp duty — broadly\, invoices for amounts over EUR 77.47 that are exempt from\, o r outside the scope of\, VAT. Paid through the Fatture e Corrispettivi po rtal or by F24. Two deferrals apply for small amounts: if Q1 duty does no t exceed EUR 5\,000 it may be paid by 30 September\, and if Q1 and Q2 tog ether do not exceed EUR 5\,000 they may be paid by 30 November.\nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portale/documen ts/d/guest/l-imposta_di_bollo_sulle_fatture_elettronichegiugno2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-imposta-di-bollo-fa tture-elettroniche TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-11-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271130 DTEND;VALUE=DATE:20271201 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: October 2027\nSource: Agenzia delle Entrate — https://www.a genziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici +regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde 097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2027-12-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271215 DTEND;VALUE=DATE:20271216 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: November 2027\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/c aricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceR edazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataV igenza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2027-12-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271216 DTEND;VALUE=DATE:20271217 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: November 2027\nSource: No rmattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva .it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticol o=0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1 &art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.pro gressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2027-12-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271216 DTEND;VALUE=DATE:20271217 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Novem ber 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — ht tps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:19 95-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-acconto-iva-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Italy: Acconto IVA (VAT advance payment) DESCRIPTION: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 d o NOT add the 1% here. Three calculation methods: storico (88% of the pri or year's corresponding payment)\, previsionale (88% of the amount foreca st to be due) and analitico (100% of a special settlement of operations b ooked to 20 December). No advance is due below EUR 103.29\, nor from taxp ayers not required to make periodic settlements at all\, nor from taxpaye rs 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.\ nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portal e/schede/pagamenti/f24-acconto-iva-f24ivaacc/cosa-f24-iva-acconto-imprese \nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-acconto-iva TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2027-12-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271227 DTEND;VALUE=DATE:20271228 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: November 2027\nSource: Agenzi a delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docu ments/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+ Agenzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019 7140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2027-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: November 2027\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-re s/N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2027-12-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: November 2027\nSource: Agenzia delle Entrate — https://www. agenziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffic i+regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fd e097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2028-01-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: December 2027\nSource: No rmattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva .it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticol o=0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1 &art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.pro gressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2028-01-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: December 2027\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/c aricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceR edazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataV igenza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2028-01-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280117 DTEND;VALUE=DATE:20280118 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Decem ber 2027\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — ht tps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:19 95-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: December 2027\nSource: Agenzi a delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docu ments/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+ Agenzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019 7140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-trimestrale-2028-01-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280125 DTEND;VALUE=DATE:20280126 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità trimestrale DESCRIPTION:Cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quate r) 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-quarte r moves to monthly from the month after the breach and files specially fl agged listings for the months already elapsed\; a quarterly filer may als o elect monthly for a whole calendar year.\nPeriod: Q4 2027\nSource: Agen zia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/dich iarazioni/elenchi-riepilogativi-intrastat/periodicita-elenchi-intrastat\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-trimestra le TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: December 2027\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-re s/N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-ue-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Italy: Dichiarazione IVA OSS — regime UE DESCRIPTION:Taxable persons established in Italy (or with a stabile organi zzazione there) identified for the Union scheme\, for intra-EU distance s ales of goods and B2C services taxable in another member state\, plus dee med 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 sa me date.\nPeriod: Q4 2027\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-non-ue-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Italy: Dichiarazione IVA OSS — regime non UE DESCRIPTION:Taxable persons NOT established in the EU supplying services t o EU consumers\, identified in Italy for the non-Union scheme. DPR 633/19 72 art. 74-quinquies comma 6. Same deadline as the Union scheme and an en tirely different filer population\, which is why it is a separate row.\nP eriod: Q4 2027\nSource: Agenzia delle Entrate — https://www.agenziaentrat e.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+regime+Oss+ Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097?t=174228 1272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2028-01-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280131 DTEND;VALUE=DATE:20280201 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: December 2027\nSource: Agenzia delle Entrate — https://www. agenziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffic i+regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fd e097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2028-02-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280215 DTEND;VALUE=DATE:20280216 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: January 2028\nSource: Normattiva (P residenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/ca ricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRe dazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVi genza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2028-02-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280216 DTEND;VALUE=DATE:20280217 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: January 2028\nSource: Nor mattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva. it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo =0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1& art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.prog ressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-trimestrali-speciali-q4-2028-02-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280216 DTEND;VALUE=DATE:20280217 SUMMARY:Italy: Versamento IVA quarto trimestre — trimestrali speciali DESCRIPTION:Trimestrali speciali — fuel distributors\, third-party road ha uliers\, operators of services to the public\, and practitioners of the h ealth arts and professions. They settle quarterly BY RIGHT rather than by election\, regardless of turnover and WITHOUT the 1% interest\, and thei r fourth quarter is due 16 February of the following year rather than 16 March\, net of any acconto paid by 27 December.\nPeriod: 2027\nSource: Ag enzia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/pa gamenti/f24ivap10/come-e-quando-si-versa\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-trimestrali-special i-q4 TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2028-02-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280216 DTEND;VALUE=DATE:20280217 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Janua ry 2028\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — htt ps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:199 5-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2028-02-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280225 DTEND;VALUE=DATE:20280226 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: January 2028\nSource: Agenzia delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docum ents/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+A genzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=1770197 140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2028-02-29@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: January 2028\nSource: Normattiva (P residenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res /N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2028-02-29@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280229 DTEND;VALUE=DATE:20280301 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: January 2028\nSource: Agenzia delle Entrate — https://www.a genziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici +regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde 097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2028-03-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280315 DTEND;VALUE=DATE:20280316 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: February 2028\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/c aricaDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceR edazionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataV igenza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2028-03-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280316 DTEND;VALUE=DATE:20280317 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: February 2028\nSource: No rmattiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva .it/atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticol o=0&art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1 &art.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.pro gressivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-saldo-iva-annuale-2028-03-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280316 DTEND;VALUE=DATE:20280317 SUMMARY:Italy: Saldo IVA annuale (versamento\, codice tributo 6099) DESCRIPTION:Every taxpayer with a balance due on the annual VAT return\, i ncluding quarterly filers settling their fourth quarter here. Payable in one sum or in equal monthly instalments from 16 March\, each subsequent i nstalment on the 16th and the last no later than 16 December\, with fixed interest of 0.33% per month on instalments after the first. Alternativel y the whole balance may be deferred to the income-tax payment deadline wi th 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.\nPeriod: 2027\ nSource: Agenzia delle Entrate — https://www.agenziaentrate.gov.it/portal e/schede/pagamenti/f24-iva-annuale/come-e-quando-si-versa-imprese\nLast v erified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-saldo-iva-annuale TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2028-03-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280316 DTEND;VALUE=DATE:20280317 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: Febru ary 2028\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — ht tps://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:19 95-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2028-03-27@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280327 DTEND;VALUE=DATE:20280328 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: February 2028\nSource: Agenzi a delle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/docu ments/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+ Agenzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019 7140122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-dichiarazione-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Italy: Dichiarazione semestrale accise — energia elettrica e gas n aturale DESCRIPTION: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\, exclud ing those who pay in advance by annual subscription (canone di abbonament o). Half-years begin on 1 January and 1 July\; the declaration is filed e xclusively electronically by the end of September and the end of March.\n Period: Jul–Dec 2027\nSource: Normattiva (Presidenza del Consiglio dei Mi nistri) — https://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.le gislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-dichiarazione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: February 2028\nSource: Normattiva ( Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-re s/N2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2028-03-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280331 DTEND;VALUE=DATE:20280401 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: February 2028\nSource: Agenzia delle Entrate — https://www. agenziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffic i+regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fd e097?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2028-04-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280417 DTEND;VALUE=DATE:20280418 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: March 2028\nSource: Norma ttiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it /atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0 &art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&ar t.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progre ssivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2028-04-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280417 DTEND;VALUE=DATE:20280418 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: March 2028\nSource: Normattiva (Pre sidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/cari caDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceReda zionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVige nza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2028-04-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280417 DTEND;VALUE=DATE:20280418 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: March 2028\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https ://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995- 10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: March 2028\nSource: Agenzia d elle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/documen ts/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Age nzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019714 0122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-trimestrale-2028-04-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280425 DTEND;VALUE=DATE:20280426 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità trimestrale DESCRIPTION:Cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quate r) 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-quarte r moves to monthly from the month after the breach and files specially fl agged listings for the months already elapsed\; a quarterly filer may als o elect monthly for a whole calendar year.\nPeriod: Q1 2028\nSource: Agen zia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/dich iarazioni/elenchi-riepilogativi-intrastat/periodicita-elenchi-intrastat\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-trimestra le TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-ue-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Italy: Dichiarazione IVA OSS — regime UE DESCRIPTION:Taxable persons established in Italy (or with a stabile organi zzazione there) identified for the Union scheme\, for intra-EU distance s ales of goods and B2C services taxable in another member state\, plus dee med 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 sa me date.\nPeriod: Q1 2028\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-non-ue-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Italy: Dichiarazione IVA OSS — regime non UE DESCRIPTION:Taxable persons NOT established in the EU supplying services t o EU consumers\, identified in Italy for the non-Union scheme. DPR 633/19 72 art. 74-quinquies comma 6. Same deadline as the Union scheme and an en tirely different filer population\, which is why it is a separate row.\nP eriod: Q1 2028\nSource: Agenzia delle Entrate — https://www.agenziaentrat e.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+regime+Oss+ Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097?t=174228 1272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2028-04-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280430 DTEND;VALUE=DATE:20280501 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: March 2028\nSource: Agenzia delle Entrate — https://www.age nziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+r egime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde09 7?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-dichiarazione-annuale-iva-2028-05-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280501 DTEND;VALUE=DATE:20280502 SUMMARY:Italy: Dichiarazione annuale IVA DESCRIPTION:Holders of a partita IVA\, even where no taxable operations we re carried out in the period\; non-residents holding an Italian VAT numbe r\, whether directly identified or through a fiscal representative\; and Italian permanent establishments of non-resident persons. Filed exclusive ly electronically. Exempt: taxpayers in the regime forfettario or dei min imi\, and taxpayers who recorded only exempt operations under art. 10 DPR 633/1972 unless they must adjust deductions or made intra-EU transaction s.\nPeriod: 2027\nSource: Agenzia delle Entrate — https://www.agenziaentr ate.gov.it/portale/iva-regole-generali-aliquote-esenzioni-pagamento/dichi arazione-iva\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-dichiarazione-annua le-iva TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2028-05-01@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280501 DTEND;VALUE=DATE:20280502 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: March 2028\nSource: Normattiva (Pre sidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N 2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2028-05-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280515 DTEND;VALUE=DATE:20280516 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: April 2028\nSource: Normattiva (Pre sidenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/cari caDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceReda zionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVige nza=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2028-05-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280516 DTEND;VALUE=DATE:20280517 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: April 2028\nSource: Norma ttiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it /atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0 &art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&ar t.idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progre ssivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-trimestrale-2028-05-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280516 DTEND;VALUE=DATE:20280517 SUMMARY:Italy: Liquidazione e versamento IVA trimestrale (F24) — primi tre trimestri DESCRIPTION:Taxpayers who elected quarterly settlement\, available where t he previous calendar year's volume d'affari did not exceed EUR 500\,000 ( self-employed persons and service businesses) or EUR 800\,000 (other busi nesses). Tax due is INCREASED BY 1% as interest — a cost the monthly cade nce does not carry. Covers the first three calendar quarters only\; the f ourth is settled on the annual reconciliation. Amounts at or below EUR 10 0 roll to the next quarter and in any case are paid by 16 November of the same year.\nPeriod: Q1 2028\nSource: Agenzia delle Entrate — https://www .agenziaentrate.gov.it/portale/schede/pagamenti/f24ivap10/come-e-quando-s i-versa\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-tr imestrale TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2028-05-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280516 DTEND;VALUE=DATE:20280517 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: April 2028\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https ://www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995- 10-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2028-05-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280525 DTEND;VALUE=DATE:20280526 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: April 2028\nSource: Agenzia d elle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/documen ts/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Age nzia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=177019714 0122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: April 2028\nSource: Normattiva (Pre sidenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N 2Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast ver ified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2028-05-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280531 DTEND;VALUE=DATE:20280601 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: April 2028\nSource: Agenzia delle Entrate — https://www.age nziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+r egime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde09 7?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2028-06-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280615 DTEND;VALUE=DATE:20280616 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: May 2028\nSource: Normattiva (Presi denza del Consiglio dei Ministri) — https://www.normattiva.it/atto/carica DettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRedazi onale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVigenz a=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2028-06-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280616 DTEND;VALUE=DATE:20280617 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: May 2028\nSource: Normatt iva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/a tto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0&a rt.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&art. idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progress ivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2028-06-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280616 DTEND;VALUE=DATE:20280617 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: May 2 028\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https:/ /www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995-10 -26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2028-06-26@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280626 DTEND;VALUE=DATE:20280627 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: May 2028\nSource: Agenzia del le Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/documents /20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Agenz ia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=17701971401 22\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2028-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: May 2028\nSource: Normattiva (Presi denza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N2L s?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast verif ied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2028-06-30@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280630 DTEND;VALUE=DATE:20280701 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: May 2028\nSource: Agenzia delle Entrate — https://www.agenz iaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+reg ime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097? t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2028-07-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280717 DTEND;VALUE=DATE:20280718 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: June 2028\nSource: Normat tiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/ atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0& art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&art .idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progres sivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2028-07-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280717 DTEND;VALUE=DATE:20280718 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: June 2028\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/caric aDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRedaz ionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVigen za=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2028-07-17@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280717 DTEND;VALUE=DATE:20280718 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: June 2028\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https: //www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995-1 0-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: June 2028\nSource: Agenzia de lle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/document s/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Agen zia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=1770197140 122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-trimestrale-2028-07-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280725 DTEND;VALUE=DATE:20280726 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità trimestrale DESCRIPTION:Cessioni di beni (INTRA 1-bis) and servizi resi (INTRA 1-quate r) 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-quarte r moves to monthly from the month after the breach and files specially fl agged listings for the months already elapsed\; a quarterly filer may als o elect monthly for a whole calendar year.\nPeriod: Q2 2028\nSource: Agen zia delle Entrate — https://www.agenziaentrate.gov.it/portale/schede/dich iarazioni/elenchi-riepilogativi-intrastat/periodicita-elenchi-intrastat\n Last verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-trimestra le TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: June 2028\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N2 Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-ue-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Italy: Dichiarazione IVA OSS — regime UE DESCRIPTION:Taxable persons established in Italy (or with a stabile organi zzazione there) identified for the Union scheme\, for intra-EU distance s ales of goods and B2C services taxable in another member state\, plus dee med 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 sa me date.\nPeriod: Q2 2028\nSource: Agenzia delle Entrate — https://www.ag enziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+ regime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde0 97?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-oss-regime-non-ue-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Italy: Dichiarazione IVA OSS — regime non UE DESCRIPTION:Taxable persons NOT established in the EU supplying services t o EU consumers\, identified in Italy for the non-Union scheme. DPR 633/19 72 art. 74-quinquies comma 6. Same deadline as the Union scheme and an en tirely different filer population\, which is why it is a separate row.\nP eriod: Q2 2028\nSource: Agenzia delle Entrate — https://www.agenziaentrat e.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+regime+Oss+ Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097?t=174228 1272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-oss-regime-non-ue TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2028-07-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280731 DTEND;VALUE=DATE:20280801 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: June 2028\nSource: Agenzia delle Entrate — https://www.agen ziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+re gime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097 ?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-sdi-operazioni-ricevute-estero-2028-08-15@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280815 DTEND;VALUE=DATE:20280816 SUMMARY:Italy: Trasmissione SdI dei dati delle operazioni ricevute da sogg etti non stabiliti DESCRIPTION:VAT taxable persons receiving supplies of goods or services fr om persons not established in Italy. Data are transmitted through the Sis tema 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 cust oms declaration\; transactions for which an electronic invoice went throu gh SdI anyway\; and purchases of goods and services not territorially rel evant for Italian VAT under arts. 7 to 7-octies DPR 633/1972 up to EUR 5\ ,000 per single transaction.\nPeriod: July 2028\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/atto/caric aDettaglioAtto?atto.dataPubblicazioneGazzetta=2015-08-18&atto.codiceRedaz ionale=15G00143&tipoDettaglio=singolavigenza&qId=&classica=true&dataVigen za=22/08/2026\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-sdi-operazioni-rice vute-estero TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-mensile-2028-08-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280816 DTEND;VALUE=DATE:20280817 SUMMARY:Italy: Liquidazione e versamento IVA mensile (F24) DESCRIPTION: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 mo nth's payment and in any case is paid by 16 December of the same year. De cember's settlement is due 16 January.\nPeriod: July 2028\nSource: Normat tiva (Presidenza del Consiglio dei Ministri) — https://www.normattiva.it/ atto/caricaArticolo?art.versione=6&art.idGruppo=0&art.flagTipoArticolo=0& art.codiceRedazionale=098G0158&art.idArticolo=1&art.idSottoArticolo=1&art .idSottoArticolo1=10&art.dataPubblicazioneGazzetta=1998-04-16&art.progres sivo=0\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-me nsile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-liquidazione-iva-trimestrale-2028-08-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280816 DTEND;VALUE=DATE:20280817 SUMMARY:Italy: Liquidazione e versamento IVA trimestrale (F24) — primi tre trimestri DESCRIPTION:Taxpayers who elected quarterly settlement\, available where t he previous calendar year's volume d'affari did not exceed EUR 500\,000 ( self-employed persons and service businesses) or EUR 800\,000 (other busi nesses). Tax due is INCREASED BY 1% as interest — a cost the monthly cade nce does not carry. Covers the first three calendar quarters only\; the f ourth is settled on the annual reconciliation. Amounts at or below EUR 10 0 roll to the next quarter and in any case are paid by 16 November of the same year.\nPeriod: Q2 2028\nSource: Agenzia delle Entrate — https://www .agenziaentrate.gov.it/portale/schede/pagamenti/f24ivap10/come-e-quando-s i-versa\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-liquidazione-iva-tr imestrale TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-versamento-mensile-2028-08-16@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280816 DTEND;VALUE=DATE:20280817 SUMMARY:Italy: Versamento accise — prodotti immessi in consumo DESCRIPTION:Persons liable to excise duty on products released for consump tion in the reference month. Late payment carries an indennità di mora of 6%\, reduced to 2% if paid within 5 days\, plus interest.\nPeriod: July 2028\nSource: Normattiva (Presidenza del Consiglio dei Ministri) — https: //www.normattiva.it/uri-res/N2Ls?urn:nir:stato:decreto.legislativo:1995-1 0-26\;504~art3!vig=\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-versamento-m ensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-intrastat-mensile-2028-08-25@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280825 DTEND;VALUE=DATE:20280826 SUMMARY:Italy: Elenchi riepilogativi INTRASTAT — periodicità mensile DESCRIPTION:Filed with the Agenzia delle Dogane e dei Monopoli. Monthly pe riodicity applies to: cessioni di beni (INTRA 1-bis) and servizi resi (IN TRA 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 MON THLY 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. T hresholds operate INDEPENDENTLY PER CATEGORY — breaching one does not cha nge the periodicity of the others.\nPeriod: July 2028\nSource: Agenzia de lle Dogane e dei Monopoli (ADM) — https://www.adm.gov.it/portale/document s/20182/6100183/84415+-+03022026+-+Determinazione+direttoriale+ADM+-+Agen zia+Entrate+-+Istat.pdf/07969fe6-73dd-6460-cda3-6d258129b89a?t=1770197140 122\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-intrastat-mensile TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-accise-elettricita-gas-rate-acconto-2028-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Italy: Rate di acconto mensili accise — energia elettrica e gas na turale DESCRIPTION:The same persons as the semi-annual declaration above\, exclud ing those paying by annual subscription. Each monthly instalment equals t he 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. An y balance (conguaglio) is paid by the end of the month in which the semi- annual declaration is filed.\nPeriod: July 2028\nSource: Normattiva (Pres idenza del Consiglio dei Ministri) — https://www.normattiva.it/uri-res/N2 Ls?urn:nir:stato:decreto.legislativo:1995-10-26\;504~art3!vig=\nLast veri fied: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-accise-elettricita- gas-rate-acconto TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:it-ioss-regime-importazione-2028-08-31@lookuptax.com DTSTAMP:20260823T000000Z DTSTART;VALUE=DATE:20280831 DTEND;VALUE=DATE:20280901 SUMMARY:Italy: Dichiarazione IVA IOSS — regime di importazione DESCRIPTION:Taxable persons\, or their intermediario IOSS\, registered for the import scheme in Italy\, for distance sales of imported goods of int rinsic value under EUR 150. Non-EU businesses need a rappresentante fisca le except where a mutual-assistance agreement applies — currently Norway only. DPR 633/1972 art. 74-sexies.1 comma 10. Payment falls on the same d ate.\nPeriod: July 2028\nSource: Agenzia delle Entrate — https://www.agen ziaentrate.gov.it/portale/documents/20143/3534884/Provvedimento+uffici+re gime+Oss+Ioss+25.06.2021+%281%29.pdf/ae1ced83-3df7-f2f5-186d-447aa9fde097 ?t=1742281272928\nLast verified: 2026-08-23 URL:https://lookuptax.com/compliance-calendar/italy#it-ioss-regime-importa zione TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR