Tax Day is coming up on 30 June; VAT-registered businesses have more time to pay

A ‘red-flag’ tax day. This is Tuesday 30 June, which is mainly characterised by tax payments. A busy schedule for taxpayers and the professionals who assist them. However, relief has already been introduced – via the Excise Duties Quater Decree-Law (Decree-Law 89/2026) – for the 4.5 million VAT-registered individuals subject to the Integrated Tax Assessment (ISA) or similar schemes (such as those on the flat-rate scheme), for whom the deadline for paying taxes and contributions arising from the 2026 tax return was first moved to 20 July and then from 21 July to 20 August, with a 0.8 per cent surcharge.

For taxpayers not covered by the extension, however, 30 June marks the deadline for paying taxes (subject to subsequent appeals involving surcharges or penalties and interest, which may be reduced through voluntary disclosure). Among these, the flat-rate tax on rental income stands out. The last day of the month is, in fact, the deadline for landlords with flat-rate tenancy agreements to pay the balance of tax due for 2025 and the first instalment for 2026, provided the total amount due exceeds €257.52.

Staying on the subject of housing and tenancies, 30 June is also the deadline for the submission of notifications by parties, whether resident or non-resident in Italy, who carry out property agency activities, as well as entities that operate online portals connecting people seeking a property with those who have properties available for rent, and who are involved in the conclusion of short-term tenancy agreements. They are required to report data relating to short-term tenancy agreements concluded through their services during the previous year. Specifically, they must submit the following to the Revenue Agency: the landlord’s first name, surname and tax code; the duration of the agreement; the gross rent amount; and the property’s address. This information may also be reported in aggregate form for tenancy agreements relating to the same property and entered into by the same landlord.

The declaration stating that no television set is held, in relation to the TV licence fee due for the second calendar half of 2026, must also be submitted by 30 June. The purpose of this declaration is to state that, in none of the dwellings for which the declarant is the holder of an electricity account, is a television set owned by any member of the same registered household, or to declare that in none of the dwellings for which the declarant is the holder of an electricity supply contract is a television set held by any member of the same registered household, other than the one(s) for which a declaration of termination of the radio and television licence by sealing has been submitted.