Truce over

Taxes, from 20 August payments resume for 138 taxes

The deadline concerns income tax, IRAP, contributions and substitute taxes

by Salvina Morina and Tonino Morina

19 August 2025

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Illustrazione di Giorgio De Marinis / Il Sole 24 Ore

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Key points

To the cashier the VAT balance 2024, with 0.40 per cent more
The calculation of the extra 0.40 per cent
Referral date for repayment

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With the August mini-holiday over, with payments due from 1 to 16 August moved to 20, for over 10 million taxpayers it is time to close the books. Indeed, the IRS cash register reopens, with no less than 138 different types of payments due on Wednesday 20 August.

The deadline concerns taxpayers who have chosen to pay income tax and IRAp in instalments for the balance for 2024 and the first instalment for 2025, as well as social security contributions and substitute taxes, including the substitute tax for the agreed higher income.

Taxpayers subject to the synthetic indices of tax reliability (Isa), who missed the 21 July 2025 deadline, can also make payments from 22 July until 20 August 2025, increasing the amounts due by 0.40 per cent.

This deadline applies not only to persons adopting ISAs or those with causes for exclusion from them, including those adopting the regime pursuant to Article 27, paragraph 1, of Decree-Law No. 98 of 6 July 2011, as well as those applying theforfeitary regime, but also to persons participating in companies, associations and enterprises, which carry out activities for which ISAs have been approved.

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To the cashier the VAT balance 2024, with 0.40% more

The deadline for paying the VAT resulting from the 2025 VAT return for 2024 expired on 17 March 2025 (the 16 March due date was Sunday). Taxpayers with a debit balance exceeding EUR 10.33 are obliged to pay. The amount could be paid in a lump sum by 17 March 2025, or in instalments of equal amount, with the addition ofinterest of 0.33% per month. Isa taxpayers, who have submitted the 2025 VAT return, for 2024, with the ordinary due date of 30 April 2025, may pay the VAT balance within the deadlines set for the payment of taxes resulting from the 2025 income tax return, for 2024, applying the surcharge of 0.40% for each month or fraction of a month after 17 March 2025.

The calculation of the extra 0.40%

One can take the example of a taxpayer Isa, who closed the 2025 annual VAT return, for 2024, with a debt of EUR 20,000 and who did not make the payment by 17 March 2025. If the taxpayer had made the payment by 21 July 2025, the VAT payment for the 2024 balance would have been equal to:

VAT payable 20,000 euro; total surcharge 1.60% (0.40% from 18 March to 16 April, plus 0.40% from 17 April to 16 May, plus 0.40% from 17 May to 16 June, plus 0.40% from 17 June to 30 June, total 1.60%); for these taxpayers, deferral to 21 July 2025 is without the 0.40% surcharge; 20,000 euro for 1.60%, 320 euro; amount due 20,320 euro;
a taxpayer who has not paid by 21 July can also pay the VAT balance, increased by an additional 0.40% from 22 July to 20 August 2025, to be calculated on the amount of 20,320 euro. Thus, the 0.40 per cent on 20,320 euro is equal to 81.28 euro; a total of 20,401.28 euro.

It remains that, in the case of offsetting debts with credits arising from the Income 2025 Form, if the credits exceed the debts, the 0.40 per cent surcharge is not due, not even for the shifting of the VAT balance from 17 March 2025. If the debts on the 2025 tax return exceed the credits, the 0.40 per cent surcharge applies on the difference.

Reference date for repayment

The Inland Revenue Agency has clarified that if the taxpayer has not paid any amount either by the initial deadline or by the so-called long deadline with the additional 0.40 per cent, the deadline to be referred to for the calculation of the amounts due for the purpose of the tax amnesty is the natural due date (Circular 27/E/2013).

For example, for income tax and IRAP payments, balance due for 2024 and first advance payment for 2025, due by taxpayers other than Isa and assimilated taxpayers, the deadlines of 30 June 2025, or 1 July to 30 July 2025 with 0.40% extra, remain confirmed. For these taxpayers, if they have not made any payment either by the initial due date, or by the so-called long deadline with the 0.40% extra, the deadline to be referred to for the calculation of the amounts due for the purpose of the tax amnesty is the natural due date, i.e. 30 June 2025.