Tax authorities

October deadlines: a backlog of income tax payments, tax returns and amendments to Form 730

The tax month involves a number of obligations, with extensions and deadlines to be met

by Cristina Bartelli

1 October 2026

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Versione italiana

3' min read

Translated by AI

Versione italiana

October brings with it 133 deadlines relating to the tax authorities (131 deadlines and two obligations) and a slight postponement of the major tax deadlines. The end of the tax return season for companies (Income Tax, IRAP and the Form 770) and, above all, the deadline for opting into the two-year composition with creditors scheme have been extended by a couple of days, moving from 31 October to 2 November. 31 October is a Saturday, 1 November is a public holiday, and so everything is postponed to the first working day, 2 November.

However, the key deadline for payments and submissions is in the middle of the month, on 16 October, with the highest volume of payments due to the tax authorities, particularly for VAT. Another date to note in your diary is 26 October, when the deadline falls for submitting the integrated Form 730 and the Intrastat returns.

A solution for errors in Form 730

More specifically, with regard to the supplementary Form 730, it will be possible to submit to a tax assistance centre (CAF) or to a qualified professional – even where assistance has been provided by the withholding agent – the supplementary return (supplementary Form 730) if you realise that errors were made when preparing the previous return which do not affect the calculation of the tax or whose correction results in a higher credit or a lower liability in favour of the taxpayer. The return must be submitted by 26 October. If, on the other hand, the corrected error in the return results in a higher liability or a lower credit, it will be necessary to use the ‘Redditi’ form, with a deadline of 2 November.

Intrastat returns for September or the third quarter (for those filing quarterly) must be submitted on 26 October.

Contributors to the fund on 16 October

The middle of the month marks the main cluster of tax deadlines for October. 16 October is a date to circle in red on your calendar due to a whole series of deadlines.

There are various instalments relating to the 2026 IRPEF advance payments and the 2025 final balance; taxpayers who are required to pay the third, fourth and fifth instalments respectively will have amounts adjusted to reflect different surcharges and interest due. The same applies, again with regard to IRPEF advance payments, to advance payments relating to individuals subject to separate taxation, to be declared in the tax return, and who are not subject to withholding tax.

Similarly, taxpayers who have arranged to pay IRES and IRAP in instalments must continue to make the instalment payments due, together with the interest surcharges.

Tax withholders are then required to pay the tax withheld during the previous month on income from employment and similar sources, self-employment earnings and commissions, together with any regional and local surcharges withheld. It is also worth noting the payment of INPS social security and welfare contributions for those enrolled in the separate pension scheme.

In addition to other taxes, payments are also due for Ivie and Ivafe (taxes for those with property or financial income abroad), the deadline is approaching for the instalment payments covering the 2025 balance and the 2026 advance payment. Meanwhile, for those carrying out financial transactions without the involvement of intermediaries or notaries, 16 October marks the deadline for the Tobin tax (the tax on financial transactions due on transactions involving derivative financial instruments and securities carried out in the previous month).

VAT deadlines

VAT takes centre stage, as it does every 16th of the month, with 18 payment deadlines. Among the key points, it is worth noting that VAT-registered entities who have submitted VAT return form 2026 and opted for payment by instalments are also required to complete the F24 form. For monthly VAT payers, this involves the calculation and payment of VAT relating to the previous month.

Public authorities and companies that purchase goods and services in the course of their commercial activities are also required to pay VAT under the split payment.

Oss, Ioss and distance selling

On 31 October, taxpayers engaged in the distance sale of goods or the provision of services to private consumers (B2C) in other EU countries must submit their return relating to transactions carried out during the third quarter. Although this falls on a Saturday, the deadline is not extended as it is for income tax returns and tax settlement agreements.