The Calendar

Tax, all the deadlines between now and the end of the year including Imu, VAT advances and Irpef payments

The year 2025 ends with a busy calendar of tax obligations, including payments, declarations and communications involving individuals, companies and professionals.

by Rome Editorial Staff

6 December 2025

4' min read

Translated by AI

Versione italiana

Key points

Imu date 16 December
Other deadlines on 16 December
VAT appointment at year-end
Fulfillments before New Year's Eve dinner

4' min read

Translated by AI

Versione italiana

The 2025 tax year closes with a bang. Between payments, declarations and communications, there are 165 appointments on the agenda for Italian taxpayers, exactly 164 with the financial administration and one with the municipalities for the payment of the 2025 Imu balance. In addition to the patrimonial property on the house, the other appointment of 'weight' for the pockets of Italians is that of 29 December when professionals and businesses will be called to pay the advance payment of VAT 2025.

Imu date 16 December

The deadline for the balance of the Single Municipal Tax is set for Tuesday 16 December 2025. Taxpayers who, in June 2025, only paid the advance payment on the basis of the final rates published by the municipality where the property is located will have to pay. Those who, on the date of payment, hold the property in various capacities, such as owners of buildings, building areas and land, or holders of rights in rem (usufructuaries, holders of the right of use, dwelling, emphyteusis, surface) are obliged to pay the Imu. Leaseholders, i.e. those who have a property under a finance lease, will also have to go to the treasury, even if the property is still under construction.

Also obliged are concessionaires of state-owned areas and the assignee spouse of the property in case of separation/divorce, provided it is not assigned as a main dwelling. Imu is due for all dwellings other than the main dwelling, i.e. luxury main dwellings of class A/1 (mansion), A/8 (villa) or A/9 (castle/precious palace). Then there are the so-called 'excess appurtenances' C/2 cellars, C/6 garages or C/7 carports beyond a single unit. There are the instrumental and commercial properties shops (C/1), offices (A/10), warehouses (D), workshops, and also building areas such as building plots.

On the other hand, non-luxury principal dwellings and their appurtenances are excluded, as mentioned, a maximum of one per type, agricultural land owned and managed by direct cultivators or professional agricultural entrepreneurs, or if located in mountain or disadvantaged hill areas (including minor islands). Finally, nothing is due for real estate goods, i.e. those buildings constructed and intended for sale by the constructor.

The other deadlines of 16 December

In a little over a week's time, individual taxpayers who have paid their Irpef in instalments will have to pay the last instalments of the first and second instalments for 2025. Also by 16 December. Then there is also the payment of instalments for the cedolare secca. Then there are the first Ires and Irap advance payments due in instalments by companies and the monthly appointment for tax withholding agents with the payment of November withholding taxes. In total, there are 134 different types of payment all due in mid-December.

VAT appointment at year-end

The ordinary deadline is 27 December, but as it falls on a Saturday, the deadline automatically slips to Monday 29 December 2025. All taxpayers with VAT registration who make both monthly and quarterly periodic settlements must pay the advance payment. The amount to be paid is set, as a general rule, at 88% of the amount paid in the same period of the previous year. They are exempt from paying VAT advance when the amount due is less than EUR 103.29. Taxpayers who are in credit if they are expected to close in credit in the December settlement, or if they were in credit in the same period of the previous year.

Those who opened their VAT registration during the year 2025 or who closed their VAT registration by 30 November (if monthly) or 30 September (if quarterly) do not pay. Nothing is also owed by those who are flat-rate or agricultural producers. From the advance payment of VAT, the State after Covid has returned to collect more than 20 billion euro in advance payment of VAT. In 2024, boosted by inflation and the increase in consumer prices, the advance payment of VAT is aiming at EUR 25 billion, surpassing the record already set in 2023, when EUR 24.3 billion entered the Treasury's coffers, mainly as a result of the full recovery of economic activities after the pandemic and compulsory closures. A signal had already been given in 022 when the bar for year-end VAT receipts stood at around EUR 22 billion.

The fulfilments before New Year's Eve dinner

There were a total of 29 payments, communications, declarations and applications. Among the payments made on the last day of the year was the payment by the heirs of persons who died before 28 February 2025 of the substitute tax on IRPEF and regional and municipal surtaxes at the rate of 15% on remuneration for private lessons and repetitions carried out by teachers holding professorships in schools of all levels, by way of balance for the year 2024.

Among the communications is that of the substitutes on the regular payment of the RAI fee. While on the instances to be presented before the end-of-year party there is the communication to the Siae office, competent by fiscal domicile, and to the Territorial Office of the Revenue Agency competent by fiscal domicile, of the option to apply VAT in the ordinary way for those who carry out entertainment activities.

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