Citizens and businesses: April is packed with tax and contribution deadlines
The appetiser of the tax declaration season looks rich for Italian taxpayers and their advisors. Among the most eagerly awaited fulfilments is the five-year tax amnesty
Key points
- 10 April: first instalment to be paid for domestic helpers and carers and the 5xmille application for ASDs
- 16 April: it's the turn of recurring tasks
- 2nd April: the obligation to link POS and RT
- 27 April 2026: sending Intrastat lists
- The deadlines of 30 April: from the scrappage application to the 730 form
Amidst tax deadlines, tax and contribution fulfilments, the month of April promises to be full of deadlines to meet. In fact, there are several appointments to keep in mind in the space of 30 days: from the application for access to the five-year tax card routing scheme to the possibility of downloading the pre-filled 730 model to declare 2025 income, from the completion of the first phase for the connection between Pos and cash registers to the payment of the instalment of contributions for the first quarter of 2026 for domestic helpers and caregivers.
10 April: first instalment of contributions for domestic helpers and carers and submission of the 5xmille application for ASDs
10 April is the deadline to pay the first instalment of contributions for the first quarter of 2026. The deadline calls for domestic workers, such as domestic helpers and carers. Farewell to the paper form. The Inps has started digitising the procedure, except for employers over 76. There are many channels where it will be possible to make the payment, from service providers participating in pagoPA to applications such as Inps Mobile and the IO App.
Also on 10 April is the last day to apply for accreditation to the 5 x mille 2026 foramateur sports associations. It is not necessary to submit the application for Asd that are already part of the permanent list maintained by the Italian National Olympic Committee. It is possible to regularise the late accreditation, as long as the requirements are already present on 10 April. Transmission is permitted until 30 September 2026, for which, however, a penalty of €250 must be paid.
16 April: it's the turn of recurring obligations
16 April is the classic date for tax and contribution compensations made by tax withholding agents and VAT holders. On this date, in fact, payments of IRPEF, VAT and INPS contributions for the month of March 2026 are due. For Irpef and Inps, tax withholding agents are required to pay withholding taxes and contributions for March, while taxpayers who settle VAT on a monthly basis must pay the tax due for the previous month.
2nd April: the obligation to link Pos and cash registers
The first cycle of deadlines forthe obligation to link Pos and Rt, launched on 5 March, closes on 20 April. As the Revenue Agency explains, for payment instruments already in use on 1 January 2026 or used between 1 and 31 January 2026, there is time until 20 April to complete registration. For the first association or for any changes, on the other hand, the pairing must be carried out from the sixth day of the second month following the date of actual availability of the electronic payment instrument and in any case by the last working day of the same month. So if a new POS starts operating in March, it will have to be connected to the telematics recorder between 6 and 31 May. Failure to interconnect exposes the merchant to a fine of up to EUR 4,000, in addition to possible suspension of the activity.
