Taxes, the May agenda starts with 48 deadlines. Countdown to the VAT settlement

There are 48 of them and they are all payments. May's agenda (surveyed by the Agenzia delle Entrate) fields a series of deadlines related to taxes due. Although there is no shortage of watershed appointments in the month, they mark, however, more a starting point than a deadline.

This is the case of the pre-filled declaration. From 14 May, in fact, it will be possible to modify or accept and send in the do-it-yourself 730 tax return already made available (on the afternoon of 30 April) by the Inland Revenue. While from 20 May the pre-filled Redditi Pf model will be made available for consultation, with the possibility of making changes or accepting and sending it from 27 May.

And, even if it does not appear in the Inland Revenue's timetable, May will be the month in which the VAT numbers concerned will be able to begin to familiarise themselves with the calculation of the two-year tax credit (Cpb) 2026-2027. The new timetable - announced by Economy Deputy Minister Maurizio Leo - will take shape with the vote on the amendments to the tax decree, now being converted in the Senate. Among the changes, such as the income-increasing thresholds also for those who have a grade below a pass in the tax report cards (Isa), there is also the postponement to 15 May for this year of the deadline by which the calculation software with the amount required to join the Cpb will be made available. This will then be accompanied by an extended time frame of one month (with the deadline pushed back from 30 September to 31 October) to say yes to the two-year agreement.

Returning to the specifics of the month's deadlines, on Monday 4 May, holders of residential lease and rental contracts that are not affected by the 'cedolare secca' are called upon to pay the registration tax relating to new or tacitly renewed contracts with effect from 1 April 2026. In the case of telematic registration, payment is simultaneous with registration.

But it is VAT and withholding taxes that make up the bulk of the deadlines (no less than 41 out of 47) among those scheduled for 18 May. In the field of VAT, there is also the payment of the third instalment of the balance of the tax for the 2025 tax year resulting from the annual declaration (instalment that entails a 0.33% monthly increase in the amount of each instalment following the first).