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Tax Returns in Italy for the Company and the Founder

By Andrea Sala, Tax and Cross-Border Compliance Lead, Milan · Reviewed by Stefano Colombo · Updated 12 October 2026

Rules as in force in 2026 · next review January 2027

One tax year, two filers: the company's returns and the founder's own, on the calendar of 2026 for tax year 2025.

For tax year 2025, an Italian company files its VAT return by 30 April 2026 and its Redditi SC and IRAP returns by 2 November 2026; the founder files the Redditi PF online by the same date. Tax is paid by F24. The taxpayer or an authorised intermediary transmits each return (D.P.R. 322/1998; Agenzia delle Entrate).

Who has to file a tax return in Italy?

Individuals are taxpayers of IRPEF (imposta sul reddito delle persone fisiche, personal income tax), resident or not (Art. 2(1) TUIR, text in force 2026). A resident is taxed on all income, a non-resident only on income produced in Italy (Art. 3(1) TUIR). Income taxed by final withholding at source is left out of the tax base (Art. 3(3)(a) TUIR).

Every S.r.l. or S.p.A. subject to IRES (imposta sul reddito delle società, corporate income tax) files online with the Agenzia delle Entrate, the Italian Revenue Agency, itself or through an intermediary on the closed list of Art. 3(3) D.P.R. 322/1998 (Art. 3(2)). Through our accounting and compliance service we coordinate that intermediary; we do not transmit returns.

The structure fixes the returns. A founder who is a director paid fees, or a member paid dividends, meets the company's Certificazione Unica (CU, the annual certificate of tax withheld) every year (Art. 4(6-quater) D.P.R. 322/1998) and its withholding on dividends (Art. 27(3) D.P.R. 600/1973). The yearly returns belong in the discussion of the structure, before the company exists.

How does Italy decide whether you are tax resident?

The test sits in Art. 2(2) TUIR, as in force in 2026. A person is resident for income tax if, for the greater part of the tax period and counting fractions of a day, they have their civil-law residence in Italy, their domicile there (the place where personal and family relations mainly develop), or are present there.

Registration in the municipal population register (anagrafe della popolazione residente) for most of the period creates a presumption of residence that the person may rebut (Art. 2(2) TUIR). Apart from a rebuttable presumption for Italian citizens removed from the register who move to a state or territory not on the list set by ministerial decree (Art. 2(2-bis) TUIR), nationality is not part of the test: a US or UK citizen is resident on the same facts as anyone else. Their own country's filing duties are outside this page.

The text in force from 1 January to 31 December 2026 sets IRPEF at 23% up to EUR 28,000, 33% from EUR 28,000 to EUR 50,000 and 43% above (Art. 11(1) TUIR). For the permit route, see our founder visa overview.

Which returns does an Italian company file each year?

A calendar-year S.r.l. files the returns below on the 2026 cycle; the dates sit together in the calendar further down.

Annual VAT return

The dichiarazione IVA annuale goes online between 1 February and 30 April (Art. 8(1) D.P.R. 322/1998). It presupposes a VAT number: see getting an Italian VAT number as a non-established company.

Redditi SC, the corporate income tax return

The Modello Redditi SC declares IRES at 24% (Agenzia delle Entrate). It is filed online from 15 April to the last day of the tenth month after year end (Art. 2(2)): 2 November 2026 for tax year 2025.

IRAP return

The return for IRAP, the regional tax on productive activities, is a separate return filed online on the same terms as Redditi SC (Art. 2(3) and Art. 3(2) D.P.R. 322/1998).

Modello 770 and the CU

A company that withheld tax gives each recipient a CU by 16 March and files the Modello 770 online between 15 April and 31 October (Art. 4 D.P.R. 322/1998). For staff duties, see our TFR severance pay overview.

Online only

VAT filers, withholding agents and IRES companies file online, directly or through an Art. 3(3) intermediary, which must transmit any return it prepares (Art. 3(2) and 3(3-bis)). The registered-post route is not theirs.

The records behind the returns

Every figure in a return comes from the books and the invoices the company keeps. How electronic invoices are kept is set out in the legal storage of electronic invoices.

What does the founder file personally?

The founder's own return is the Modello Redditi PF (persone fisiche), the general individual return. It goes on paper through a post office between 15 April and 30 June, or online between 15 April and 31 October of the year after the tax period (Art. 2(1) D.P.R. 322/1998).

For tax year 2025 the paper term of 30 June 2026 has passed. The online term runs to Monday 2 November 2026, because a filing term that falls on a Saturday moves to the next working day (Art. 2(9)). The Agenzia made the pre-filled Redditi PF available from 20 May 2026.

Employees and pensioners may use the simplified Modello 730 instead (Agenzia delle Entrate); the two are compared below. Dividends paid to a non-resident member bear a final withholding (a titolo d'imposta) that the company applies at the operative 26% (Art. 27(3) D.P.R. 600/1973 with Art. 3(1) D.L. 66/2014). Treaty relief is explained in our UK-Italy tax treaty overview.

Two other taxes concern a founder's quotas: the tax on gains from selling them, covered on the capital gains tax page, and succession, set out in what Italian inheritance tax takes from company shares.

When are tax returns due in Italy in 2026?

The calendar of a calendar-year S.r.l. and its founder for tax year 2025, each date beside the rule that produces it. Dates already past on 12 October 2026 are marked. Dates are moved by decree from time to time, so each year's calendar is checked against the Agenzia delle Entrate's.

The 2026 calendar for a calendar-year S.r.l. and its founder (tax year 2025), statutory terms as in force in 2026.
WhatWho files or paysStatutory term2026 dateBasis
CU to each recipientthe company, as withholding agentby 16 March of the year after payment16 March 2026 (passed)Art. 4(6-quater) D.P.R. 322/1998
Annual VAT return, onlinethe company1 February to 30 April1 February to 30 April 2026 (passed)Art. 8(1) D.P.R. 322/1998
Filing windows open for Redditi SC, IRAP and Redditi PF; paper Redditi PF to 30 June; pre-filled Redditi PF from 20 Maythe company; the founderfrom 15 April15 April 2026 (passed)Art. 2(1) and 2(2) D.P.R. 322/1998; Agenzia
Balance and first advancethe company; the founder30 June, or 30 days later with 0.40%; companies: last day of the sixth month30 June 2026; ISA deferral to 20 July 2026 (passed)Agenzia; derived for the company
730 integrativoa founder filing a 730, through a CAF or an authorised professionalset by the Agenzia26 October 2026Agenzia
Modello 770, onlinethe company, if it withheld tax15 April to 31 October31 October 2026Art. 4(4-bis) D.P.R. 322/1998
Redditi SC and IRAP return; Redditi PF onlinethe company; the founderlast day of the tenth month; 31 October, with the Saturday rule2 November 2026Agenzia; Art. 2(2) and 2(9) D.P.R. 322/1998; derived for the Redditi PF
Second or single advancethe company; the founderlast day of the eleventh month; 30 November30 November 2026Agenzia
Instalment plans for the founder's June payments endthe founder16 December16 December 2026Agenzia

Sources: Arts. 2, 4 and 8 D.P.R. 322/1998 on Normattiva; Agenzia delle Entrate, Redditi SC 2026, the income-tax payments page and the pre-filled return portal, checked in October 2026.

law a term set by statuteAgenzia a date set by the Agenzia delle Entrate+90 days a late return is still valid, with penalties (Art. 2(7))passed passed in 2026

Company

a calendar-year S.r.l., tax year 2025

  1. 1

    16 March

    CU to each recipient, as withholding agent

    • law Art. 4(6-quater) D.P.R. 322/1998
    • passed in 2026
  2. 2

    1 February to 30 April

    Annual VAT return, online

    • law Art. 8(1) D.P.R. 322/1998
    • +90 days late but valid
    • passed in 2026
  3. 3

    30 June

    Balance and first IRES advance

    • Agenzia last day of the sixth month, or 30 days later with 0.40%
    • passed in 2026
  4. 4

    31 October

    Modello 770, online, if it withheld tax

    • law window from 15 April (Art. 4(4-bis) D.P.R. 322/1998)
    • +90 days late but valid
  5. 5

    2 November

    Redditi SC and IRAP return, online

    • law window from 15 April to the last day of the tenth month, with the Saturday rule (Art. 2(2) and 2(9))
    • +90 days late but valid
  6. 6

    30 November

    Second advance

    • Agenzia last day of the eleventh month

Founder

the founder's own return and payments

  1. 1

    30 June

    Balance and first advance; paper Redditi PF

    • Agenzia or 30 days later with 0.40%
    • law paper return from 15 April to 30 June (Art. 2(1))
    • Agenzia pre-filled Redditi PF from 20 May
    • +90 days late but valid
    • passed in 2026
  2. 2

    20 July

    ISA deferral

    • law Art. 6 D.L. 89/2026
    • passed in 2026
  3. 3

    26 October

    730 integrativo, through a CAF or an authorised professional

    • Agenzia pre-filled return portal
  4. 4

    2 November

    Redditi PF, online

    • law window from 15 April to 31 October, with the Saturday rule (Art. 2(1) and 2(9))
    • +90 days late but valid
  5. 5

    30 November

    Second or single advance

    • Agenzia income-tax payments page
  6. 6

    16 December

    Instalment plans for the June payments end

    • Agenzia income-tax payments page

Each year's dates are checked against the Agenzia's calendar

The 2026 cycle for tax year 2025 under D.P.R. 322/1998 and the Agenzia's dates; dates are moved by decree from time to time.

Why is the Redditi SC deadline 2 November 2026?

The statutory term is in Art. 2(2) D.P.R. 322/1998, as in force in 2026: online from 15 April, for a company whose tax period is the calendar year, to the last day of the tenth month after the period closes. For a calendar year that day is 31 October. A company with another year end counts from its own close.

A filing term that falls on a Saturday moves to the next working day (Art. 2(9)). 31 October 2026 is a Saturday, and the Agenzia delle Entrate fixes the Redditi SC deadline at 2 November 2026. The online Redditi PF term moves the same way. The Modello 770 term is in Art. 4: 31 October.

Dates also move by decree. The 15 April opening applies from 2 May 2024 (D.Lgs. 1/2024, Art. 11(1)); for 2025 alone it was postponed to 30 April 2025 (D.L. 202/2024, Art. 3-bis(4)); and returns due on 31 October 2024 counted as on time if filed by 8 November 2024 (D.L. 84/2025, Art. 12(1)).

730 or Redditi PF: how do the two individual returns differ?

Both are individual income tax returns, and the Agenzia's pre-filled return portal offers each one already filled in (dichiarazione precompilata). The table gives their conditions only. This page describes the 730 for the users the Agenzia names, employees and pensioners, and points no one else to it.

The 730 and the Redditi PF compared on the 2026 cycle; no column says which one suits a reader.
Modello 730Modello Redditi PF
Who may use itemployees and pensioners, through the simplified methodany individual taxpayer: online, on paper through a post office, or from abroad by registered post for a person not obliged to file online
Pre-filled by the Agenziayesyes; available from 20 May 2026
How the balance is settledwith a withholding agent, through payroll from Julyby F24: 30 June, or 30 days later with 0.40%; second advance 30 November
Correcting it730 integrativo to 26 October 2026, only through a CAF or an authorised professional, only for a larger credit, a smaller debt or an unchanged taxamending return within the assessment terms of Art. 43 D.P.R. 600/1973

Sources: Arts. 2 and 3 D.P.R. 322/1998; Agenzia delle Entrate, pre-filled return portal and income-tax payments page, checked in October 2026.

When and how are the taxes paid?

Each year has a saldo (the balance for the year declared) and an acconto (an advance on the current year), both paid with the modello F24, the single payment form. The 2026 cycle runs as follows.

A calculator on a ruled notepad beside a blue folder
Every balance, advance, penalty and interest payment in Italy goes on the F24 form, online only for a VAT number holder.

  1. 30 June: the individual's balance and first advance

    Paid by 30 June, or within 30 more days with a 0.40% uplift (Agenzia delle Entrate, income-tax payments). The IRPEF advance is due where net tax declared exceeds EUR 51.65 and equals 100% of it. An advance of EUR 257.52 or more is paid 40% in June and 60% in November (50% each for ISA taxpayers); a smaller one in a single sum by 30 November.

  2. End of the sixth month: the company's balance and first IRES advance

    30 June 2026 for a calendar year, or 30 days later with 0.40%. The IRES advance is 100% of the tax declared, generally 40% then 60% (50% each for ISA taxpayers). A company that lawfully approves its accounts late pays by the end of the month after approval (Agenzia delle Entrate).

  3. 20 July 2026: the ISA deferral (passed)

    Taxpayers in a sector covered by the ISA (indici sintetici di affidabilità fiscale, the Agenzia's reliability indices) declaring revenue or fees within the limit set for their index, flat-rate (forfetario) taxpayers and partners of qualifying partnerships could pay the 30 June 2026 amounts by 20 July 2026 without uplift, or within 30 more days with 0.80% (Art. 6 D.L. 89/2026).

  4. From July: a 730 settled through payroll

    Where a 730 filer has a withholding agent (sostituto d'imposta: the employer or pension body), the balance is deducted from pay, or refunded with it, from July (Agenzia delle Entrate).

  5. 30 November: the second or single advance

    Individuals pay on 30 November; companies by the last day of the eleventh month, 30 November for a calendar year. An IRPEF advance under EUR 257.52 is paid in one sum by 30 November (Agenzia delle Entrate).

  6. 16 December: instalment plans end

    An individual's June balance and first advance may be paid in monthly instalments, completed by 16 December; the November advance is paid in one sum (Agenzia delle Entrate).

  7. Every payment by F24

    Without a VAT number, on paper at a bank, a post office or an Agenzia delle Entrate-Riscossione desk; every VAT number holder pays online only (Agenzia delle Entrate, F24). Paying through the Agenzia's own services needs Entratel or Fisconline access, or an intermediary, and an account at a bank with an agreement with the Agenzia or at Poste Italiane.

Want the company's yearly filing and payment calendar in one place? We prepare it with the authorised intermediary who transmits the returns.

Request a filing calendar

Who may file a tax return for you?

Transmitting a return for someone else is reserved to the closed list of Art. 3(3) D.P.R. 322/1998, as in force in 2026, and, within a group, to another company of the group through Entratel (Art. 3(2-bis)). A company may transmit its own returns; the Agenzia enables intermediaries on its Entratel channel. The intermediary owes the taxpayer the two documents ending the list. We coordinate such an intermediary; we are not one.

  • Members of the registers of dottori commercialisti, ragionieri e periti commerciali and consulenti del lavoro
  • Tax experts entered with the chambers of commerce by 30 September 1993, holding a law or economics degree or an accountancy diploma
  • Employers' trade associations named in Art. 32(1)(a)-(c) D.Lgs. 241/1997, and associations of ethnic-linguistic minorities
  • The CAF (centri di assistenza fiscale, tax assistance centres) for businesses, and for employees and pensioners
  • Others named by decree of the Ministry of Economy and Finance
  • An intermediary that prepares a return must also transmit it (Art. 3(3-bis))
  • A written undertaking to transmit, given on receiving the return or the mandate (Art. 3(6))
  • Within 30 days of the online deadline, the transmitted return with the Agenzia's receipt (Art. 3(6))

What does a founder living abroad need to file?

A non-resident is taxed only on income produced in Italy (Art. 3(1) TUIR), and income taxed by final withholding is outside the tax base (Art. 3(3)(a) TUIR). Whether a return is still due when the only Italian income bore that withholding depends on each person's facts; this page does not settle it.

  • A codice fiscale (Italian tax code), from the Italian consular authorities of the country of residence (Agenzia delle Entrate)
  • A first code requested at an Agenzia office needs a booked in-person appointment
  • Filing personally, for a person not obliged to file online: registered post from abroad, or the Agenzia's internet service (Art. 3(5) D.P.R. 322/1998)
  • Online, access to the Agenzia's channels, Entratel or Fisconline
  • Or a mandate to an Art. 3(3) intermediary
  • To pay an F24: on paper at an Italian bank or post office without a VAT number
  • Or online, with an account at an agreement bank or at Poste Italiane
  • The CU from the Italian company, and the record of the final withholding on dividends at the operative 26%

A founder who holds an Italian VAT number pays every F24 online only (Agenzia delle Entrate); what a foreigner needs to open a partita IVA covers getting one.

Hands slipping a blank card into a kraft envelope at a wooden desk
From abroad, a person not obliged to file online may send the return by registered post, or by another means that proves the dispatch date (Art. 3(5)).

What does a late or wrong return cost?

The line is 90 days. A return filed within 90 days of the deadline is valid, with penalties for the delay; one filed later counts as omitted, though it still founds the collection of the tax it shows (Art. 2(7) D.P.R. 322/1998).

The penalties sit in Art. 1 D.Lgs. 471/1997 and Art. 13 D.Lgs. 472/1997, texts in force from 29 June 2024 to 31 December 2026, with the D.Lgs. 87/2024 changes applying to violations from 1 September 2024.

A reduced penalty is paid together with the tax and legal-rate interest (Art. 13(2) D.Lgs. 472/1997), and only before the violation is formally known to the taxpayer, save the exceptions of paragraph 1-ter.

Late, omitted or wrong returns: penalties and ravvedimento under the texts in force to 31 December 2026, for violations from 1 September 2024.
SituationConsequenceArticle
Return filed within 90 days of the deadlinevalid, with penalties for the delayArt. 2(7) D.P.R. 322/1998
Same, cured by ravvedimento operosoone tenth of the minimum penalty for omission (one tenth of EUR 250 is EUR 25, by arithmetic)Art. 13(1)(c) D.Lgs. 472/1997
Return filed more than 90 days latecounts as omitted; no ravvedimento reductionArt. 2(7) D.P.R. 322/1998; Art. 13(2-ter) D.Lgs. 472/1997
Omitted return, tax due120% of the tax due, minimum EUR 250Art. 1(1) D.Lgs. 471/1997
Omitted return, no tax dueEUR 250 to EUR 1,000, up to double for persons obliged to keep accountsArt. 1(1) D.Lgs. 471/1997
Filed more than 90 days late, within the Art. 43 D.P.R. 600/1973 terms, before any audit is knownthe late-payment penalty of Art. 13(1) D.Lgs. 471/1997, tripledArt. 1(1-bis) D.Lgs. 471/1997
Understated income or tax, or overstated credit70% of the extra tax, minimum EUR 150Art. 1(2) D.Lgs. 471/1997
Missed tax or advance paid within 30 daysone tenth of the minimumArt. 13(1)(a) D.Lgs. 472/1997
Errors corrected within 90 daysone ninth of the minimumArt. 13(1)(a-bis) D.Lgs. 472/1997
Errors corrected by the deadline of the return for the year of the violation; beyond itone eighth; one seventhArt. 13(1)(b) and (b-bis) D.Lgs. 472/1997

Sources: Art. 2(7) D.P.R. 322/1998; Art. 1 D.Lgs. 471/1997; Art. 13 D.Lgs. 472/1997, on Normattiva, checked in October 2026.

Late or wrong: the 90-day line and the ravvedimento steps

  • A late return

    counted from the filing deadline (Art. 2(7) D.P.R. 322/1998)

    • Within 90 daysvalidvalid, penalised; ravvedimento at one tenth of the minimum for omission (Art. 13(1)(c) D.Lgs. 472/1997)
    • More than 90 daysomittedomitted: 120% of the tax due, minimum EUR 250 (Art. 1(1) D.Lgs. 471/1997); no ravvedimento reduction (Art. 13(2-ter))

  • An error in a return

    ravvedimento operoso, the voluntary correction (Art. 13(1) D.Lgs. 472/1997)

    • One tenth of the minimuma missed tax or advance paid within 30 days (Art. 13(1)(a))
    • One ninth of the minimumerrors corrected within 90 days (Art. 13(1)(a-bis))
    • One eighth of the minimumerrors corrected by the deadline of the return for the year of the violation (Art. 13(1)(b))
    • One seventh of the minimumerrors corrected beyond it (Art. 13(1)(b-bis))

  • The reduced penalty

    how it is paid (Art. 13(2) D.Lgs. 472/1997)

    • With the tax and interestthe tax and interest at the legal rate, paid together with the reduced penalty
    • Before the violation is knownonly before it is formally known to the taxpayer, save the exceptions of Art. 13(1-ter)

Art. 1 D.Lgs. 471/1997 and Art. 13 D.Lgs. 472/1997, texts in force to 31 December 2026; violations from 1 September 2024.

The 90-day line and the ravvedimento steps; each reduced penalty is paid with the tax and interest at the legal rate.

How do you correct a return after filing?

An amending return (dichiarazione integrativa) corrects errors or omissions in either direction. Income, IRAP and withholding-agent returns can be amended on the model of the year concerned, no later than the assessment terms of Art. 43 D.P.R. 600/1973 (Art. 2(8) D.P.R. 322/1998).

Ravvedimento operoso, the voluntary correction with a reduced penalty, cuts the penalty for errors: one ninth of the minimum within 90 days, one eighth by the deadline of the return for the year in which the violation was made, one seventh beyond it (Art. 13(1) D.Lgs. 472/1997). For taxes the Agenzia delle Entrate administers, the reductions remain available after an audit has begun, until a notice of liquidation or assessment is served (Art. 13(1-ter)).

A 730 is corrected by the 730 integrativo. In 2026 it runs to 26 October, only through a CAF or an authorised professional, and only where the correction gives a larger credit, a smaller debt or an unchanged tax (Agenzia delle Entrate, pre-filled return portal).

What is the 7% rule in Italy?

Art. 24-ter TUIR (text in force 7 April to 31 December 2026) sets a regime for individuals. Holders of foreign-source pensions who move their tax residence to a municipality of no more than 30,000 inhabitants in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia, or the listed earthquake areas, may opt for a 7% substitute tax on foreign income. The option is open only to a person not tax resident in Italy in the five preceding tax periods who moves from a country with an administrative-cooperation agreement (Art. 24-ter(2)).

The option is valid for the first nine tax periods after the one in which it takes effect (Art. 24-ter(4) TUIR), and it is made in the income tax return for the year of the move (Art. 24-ter(5)). That is why it belongs in a guide to returns. It is a regime for a person, not for a company.

From our practice: one tax year of a founder-owned S.r.l.

A worked example, built only from the rules on this page, not a client case. Take an S.r.l. with a calendar year, a director living abroad paid fees and a member paid dividends.

In 2026 the company gives the CU by 16 March, files the VAT return by 30 April, pays its balance by 30 June, files the 770 by 31 October, files Redditi SC and the IRAP return by 2 November and pays the second advance by 30 November. Whether the founder files too is checked on their own facts.

Andrea Sala, Tax and Cross-Border Compliance Lead, Milan. Andrea Sala follows the money once an Italian company exists: its corporate tax, the tax withheld when profits, interest or royalties leave Italy, and the relief a foreign parent can claim. Andrea now builds each client's filing calendar with the intermediary who transmits the returns.

Which rules apply after 2026?

The TUIR articles cited here, and Arts. 27 and 43 D.P.R. 600/1973, are printed in force to 31 December 2026. D.Lgs. 117/2026 approves a consolidated income-tax text, in force from 4 July 2026, which replaces them from 2027. Art. 1 D.Lgs. 471/1997 and Art. 13 D.Lgs. 472/1997 carry the same end date. This page gives no successor article number.

D.Lgs. 141/2026 approves a consolidated text on filings and assessment, and its annex has a Title on returns. Its application date and its effect on Arts. 2, 3, 4 and 8 D.P.R. 322/1998 are not stated on this page. The guide is re-read against both consolidated texts in January 2027.

Sources

  1. D.P.R. 322/1998, Art. 2: filing terms, the Saturday rule, the 90-day line, amending returns (Normattiva)
  2. D.P.R. 322/1998, Art. 3: online filing, the intermediaries, filing from abroad (Normattiva)
  3. D.P.R. 322/1998, Art. 4: the Modello 770 and the CU (Normattiva)
  4. TUIR, Art. 2: IRPEF taxpayers and the residence test (Normattiva)
  5. D.Lgs. 471/1997, Art. 1: penalties for income and IRAP returns (Normattiva)
  6. D.Lgs. 472/1997, Art. 13: ravvedimento operoso (Normattiva)
  7. D.Lgs. 141/2026, Art. 1: the consolidated text on filings and assessment (Normattiva)
  8. Redditi SC 2026: when and how it is filed (Agenzia delle Entrate)
  9. Imposte sui redditi (Irpef, Ires): payments (Agenzia delle Entrate)
  10. F24: how to make payments (Agenzia delle Entrate)
  11. The pre-filled return portal: 2026 dates (Agenzia delle Entrate)
  12. Tax identification number for foreign citizens (Agenzia delle Entrate)

Also cited, by article: Arts. 3, 11 and 24-ter TUIR; Art. 27 D.P.R. 600/1973; Art. 3 D.L. 66/2014; D.Lgs. 117/2026; the Agenzia delle Entrate's IRES page.

Frequently asked questions

Who needs to file a tax return in Italy?

Individuals are IRPEF taxpayers whether they are resident or not: a resident is taxed on worldwide income, a non-resident only on income produced in Italy (Arts. 2 and 3 TUIR). Every Italian company subject to IRES files its Redditi SC return online, itself or through an authorised intermediary (Arts. 2 and 3 D.P.R. 322/1998).

How do tax returns work in Italy?

A company files the annual VAT return, the Redditi SC return and the IRAP return online. An individual files the Redditi PF or, as an employee or pensioner, the simplified 730, and the Agenzia delle Entrate pre-fills both. Balances and advances are paid with the F24 form, the single payment form for taxes.

When is the tax return due in Italy in 2026?

For a calendar-year company, the Redditi SC and IRAP returns for tax year 2025 are due by 2 November 2026. An individual filing the Redditi PF online has the same date, because the 31 October term falls on a Saturday and moves to the next working day (Art. 2(9) D.P.R. 322/1998).

When is the Redditi SC deadline?

The last day of the tenth month after the tax period ends, with filing open from 15 April for a calendar-year company (Art. 2(2) D.P.R. 322/1998, as in force in 2026). For tax year 2025 that is 2 November 2026, because 31 October 2026 is a Saturday (Agenzia delle Entrate).

Which returns does an Italian S.r.l. file each year?

The annual VAT return between 1 February and 30 April, the Redditi SC and IRAP returns by the last day of the tenth month and, if it withheld tax, the Modello 770 between 15 April and 31 October, with a CU to each recipient by 16 March (Arts. 2, 4 and 8 D.P.R. 322/1998).

Do I have to file an Italian tax return if I live abroad?

A non-resident is taxed only on income produced in Italy, and income taxed by final withholding, such as dividends an Italian company pays to a non-resident, is outside the tax base (Art. 3 TUIR). Whether a return is still due depends on the income and on how it was taxed, so each case is checked on its facts.

Do US citizens pay taxes in Italy?

Italy taxes by residence, not citizenship, save a rebuttable presumption for Italian citizens who move to a state not on a ministerial list (Art. 2(2-bis) TUIR). A person is resident if, for most of the tax period, they have their civil-law residence or domicile in Italy or are present there (Art. 2(2) TUIR). Non-residents pay on Italian income only.

What is the difference between the 730 and the Redditi PF?

The 730 is the simplified return of employees and pensioners, and a filer with an employer or pension body is settled through payroll from July. The Redditi PF is the general individual return, and its balance is paid by F24. The Agenzia delle Entrate pre-fills both on its pre-filled return portal.

When are the taxes paid, and can I pay in instalments?

Individuals pay the balance and first advance by 30 June, or within 30 more days with a 0.40% uplift, and the second advance by 30 November. Companies pay by the last day of the sixth and of the eleventh month. An individual's June amounts can be paid in monthly instalments completed by 16 December (Agenzia delle Entrate).

Can I file an Italian tax return from abroad?

An individual not obliged to file online may send the return from abroad by registered post, or by another means that proves the date of dispatch, or use the Agenzia's internet service (Art. 3(5) D.P.R. 322/1998). A company must file online, itself or through an authorised intermediary on the Art. 3(3) list.

Who can file my tax return for me?

The intermediaries on the closed list of Art. 3(3) D.P.R. 322/1998: members of the registers of accountants and labour consultants, qualifying tax experts, certain trade associations, the CAF and others named by decree; within a group, another group company (Art. 3(2-bis)). The intermediary gives a written undertaking and, within 30 days of the deadline, the return with the Agenzia's receipt.

What happens if I file my tax return late?

A return up to 90 days late is valid but penalised; ravvedimento operoso cuts the penalty to one tenth of the omission minimum. Later it counts as omitted: 120% of the tax due, minimum EUR 250, or, if filed within the Art. 43 D.P.R. 600/1973 terms before any audit is known, the late-payment penalty tripled (texts to 31 December 2026).

Can I correct a tax return after filing it?

Yes, by an amending return within the assessment terms of Art. 43 D.P.R. 600/1973 (Art. 2(8) D.P.R. 322/1998). Through ravvedimento, a correction made before a notice of liquidation or assessment is served reduces the penalty to one ninth of the minimum within 90 days and to one eighth by the next return's deadline.

What do I need before I can file as a foreign founder?

A codice fiscale, which a non-resident requests from the Italian consulate in their country of residence, and either Italian online access or an authorised intermediary. Paying an F24 online through the Agenzia's services needs an account at a bank with an agreement with the Agenzia or at Poste Italiane (Agenzia delle Entrate).

What is the 7% rule in Italy?

A 7% substitute tax on foreign income for foreign-pension holders who, after five tax periods without Italian tax residence, move from a country with an administrative-cooperation agreement to a southern municipality of up to 30,000 inhabitants. Chosen in the return for the year of the move, it covers the next nine tax periods (Art. 24-ter TUIR, to 31 December 2026).

Ongoing compliance. The yearly returns of a foreign-owned S.r.l., transmitted by an authorised intermediary we coordinate: our accounting and compliance service.

Company returns. Corporate Tax Filing in Italy for Foreign-Owned Companies

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