Tax obligations: the tax authorities are resuming operations today with 140 different types of payment

For over 10 million taxpayers , it is time to settle their accounts with the tax authorities. With the August ‘mini-break’ now over – during which payments due between 1st and 16th August were ‘postponed’ to the 20th – the tax office’s payment system with no fewer than 140 different types of payments due on Thursday 20 August. It has in fact been established that the payment of taxes, contributions due to INPS and other sums payable to the State, the regions and social security bodies, due between 1 and 20 August each year, may be made by the 20th of the same month, without any surcharges. 

With the summer break now over, the tax authorities are catching up on the payments that were suspended from 1 to 19 August. Thus, on 20 August, the cycle of payments to be made – normally via the F24 form – resumes. As set out in the Revenue Agency’s calendar of deadlines, of the 140 types of payments due on 20 August, 8 relate to personal income tax (IRPEF), 16 to regional and municipal surcharges, 4 to the flat-rate tax, 29 relate to various withholdings, 22 to VAT, 8 to IRES, 6 to IRAP, 20 to substitute taxes and 27 to other types of payment.

Among the most important payments are those relating to the final balance for 2025 and the first instalment for 2026, as well as taxes and other amounts arising from income tax and IRAP returns.

For taxpayers other than ISA entities and similar entities, the deadline had already passed on 30 June 2026; they were able to make payments between 1 July and 30 July 2026, subject to a 0.40 per cent surcharge on the amounts due. ISA taxpayers and those treated as such, on the other hand, benefited from an extension of the deadlines for the 2025 final settlement and the first instalment for 2026, with the deadline deferred from 30 June to 20 July 2026. For these taxpayers, however, the surcharge has been doubled, rising from 0.40 per cent to 0.80 per cent, for those making payments between 21 July 2026 and 20 August 2026.

The extension and the new surcharge apply to taxpayers who are subject to the synthetic tax reliability indices (ISA), who declare revenue or remuneration not exceeding the limit set for each index (normally, €5,164,569), and taxpayers treated as such. For these taxpayers, the standard deadline of 30 June 2026 has been extended to 20 July 2026, without any surcharge. They may make payments between 21 July 2026 and 19 August 2026; in this case, however, compared with previous years, the surcharge due for the deferral doubles, rising from 0.40 per cent to 0.80 per cent, as interest on the amount deferred.