VAT numbers

Taxation, countdown for the arrangement procedure: applications by tomorrow

The pre-filled tax return must also be submitted by 30 September

by Rome Editorial Staff

29 September 2025

Partite Iva, ultimi controlli per il concordato preventivo

3' min read

Key points

Excluded from last year's operation
Double-track to communicate choice
Who can join
Running, with reference to one or more years from 2019 to 2023
By 30 September, the pre-filled tax return must also be submitted

3' min read

Countdown to adhering to the two-year preventive agreement: the tax authorities have recently sent letters to the tax drawers of VAT holders potentially interested in the two-year agreement with the tax authorities, who will be able to adhere to it by Tuesday 30 September, thus shielding themselves from controls. The demand from the tax authorities will be higher for taxpayers with lower tax reliability (the Isa indices), and in any case a 'special reprieve' is envisaged.

Leo: concordat expires tomorrow, deadline will be maintained

"Tomorrow's deadline for the two-year composition agreement will be kept. We are seeing the results, we could take stock tomorrow because it is clear that we will only acquire the elements when the game closes,' said Maurizio Leo, deputy minister of the Economy and Finance, on the sidelines of the last stage of the conference 'Collaborative compliance: clear pacts, for strong companies', a roadshow organised by Confindustria Lombardia, Assolombarda, Confindustria, the Ministry of Economy and Finance and the Revenue Agency. The latter conference was held in the Assolombarda auditorium in Milan.

Excluded from last year's operation

Last year, flat-rate taxpayers were also eligible for the measure, but are now no longer included. Also excluded are those who have accepted the proposal for the two-year period 2024-2025 and those with revenues over EUR 5 million 164,569.

Double track for communicating choice

For the two-year period 2025-2026, recalled the Agenzia delle Entrate, the 'double track' for communicating the choice is valid: this year, in fact, adhesion can be formalised together with the declaration or alternatively in an 'autonomous' way, i.e. by sending the Cpb model together with the front page of Redditi 2025 only. More in detail, as provided for by the provision of 24 April last, adhesion for the two-year period 2025-2026 can be transmitted together with the income tax return and the Isa models, by 30 September 2025, or autonomously.

Who can join

For the two-year period 2025-2026, taxpayers who, in 2024, were predominantly engaged in one of the economic activities in the sectors of agriculture, manufacturing, services, professional activities and trade for which Isa have been approved and who have not already joined for the first two-year period (2024-2025) may join the Concordat.

According to Deputy Minister for the Economy, Maurizio Leo: 'From the two-year Preventive Arrangement, we have obtained EUR 1.6 billion and at a stroke 190,000 subjects have come out of the black economy, with whom we can now work' and which was followed by 'a 2.0 phase of the arrangement with which we have paved the way even further for companies to adhere, and in doing so they will be safe and will not have the nightmare of taxes'.

Running, with reference to one or more years from 2019 to 2023

In the meantime, the deadlines and procedures for communicating the choice of repayment, with reference to one or more years from 2019 to 2023, have been defined. In particular, the option for the tax amnesty must be exercised by paying, between 1 January and 15 March 2026, the entire amount in a single instalment or, alternatively, the first instalment. Those who have applied Isa in the 2024 tax period and who adhere, within the legal deadline (30 September 2025), to the arrangement with creditors for the two-year period 2025-2026 may opt for the new tax amnesty. The option may be exercised for a single year from 2019 to 2023; those who earned both business and self-employment income in the year affected by the tax amnesty may also access the relief if they exercise the option for both income categories.

By 30 September, the pre-filled tax return must also be submitted

Also by Tuesday 30, the precompiled tax return must also be submitted. This year, too, those who submit their 730 tax return using the Agency's application can choose the simplified form as an alternative to the traditional way of filing. In this case, it is not necessary to know the fields of the declaration nor the codes to be indicated: it is in fact the system that automatically enters the data.