Tax office: a hectic July with 135 deadlines. The tax amnesty scheme is also on the agenda

It’s been a breathless few days – and not just because of the heat. There hasn’t even been time to wrap up June with the Tax Day on 30 than a hectic July is already looming before the August break. The Italian Revenue Agency’s calendar lists 135 deadlines. There’s no point beating about the bush: almost all (133) of these deadlines relate to payments. But in addition to these, we mustn’t forget the deadlines for the tax amnesty: the first or only instalment of the‘edizione quinquies’ scheme, the thirteenth instalment of the ‘rottamazione quater’ scheme and the fifth instalment of the ‘riammissione’ scheme. In short, a very packed schedule.

July’s flurry of deadlines begins with registration tax. The tax due on tenancy agreements commencing on or after 1 June 2026, or tacitly renewed from that date, must be paid. In the case of online registration, payment is made at the time of registration. This deadline does not apply to residential tenancy agreements for which the flat-rate tax scheme has been chosen.

There is a date to mark in red on the calendar. It is 16 July, when the Italian Revenue Agency’s schedule lists no fewer than 82 payment deadlines. This is the result of a combination of monthly recurring deadlines – such as the payment of withholding tax deducted by withholding agents in the previous month – and what might be called ‘seasonal’ deadlines, which arise from taxes due on the basis of tax returns for which the instalment payment option has been chosen. These include, for example, the deadline for payment of the second instalment of the flat-rate tax, serving as the final balance for the year 2025 and the first advance payment for the year 2026, with interest charged at a rate of 0.18 per cent.

But in a way, 20 July marks a turning point for the self-assessment of income tax owed by VAT-registered individuals. 4.5 million VAT-registered individuals subject to tax assessment notices (ISA) or those covered by related schemes (such as the flat-rate scheme), for whom the deadline for paying taxes and contributions arising from the 2026 tax return has been moved to 20 July by the Excise Duties Decree Quater, which was subsequently incorporated into conversion of the Excise Duties Ter decree. For those who miss the deadline, the grace period will run from 21 July until 20 August, but in this case an additional 0.8 per cent surcharge.

30 July, on the other hand, marks the second instalment for those not covered by the extension, namely all taxpayers not affected by the deferral of VAT numbers subject to the ISA scheme or related schemes. This second deadline, carrying a 0.4% surcharge, applies, for example, to the ultra-wealthy (also known as ‘Scrooge McDucks’) who have taken up residence in Italia and opted for the flat-rate tax scheme (€100,000, €200,000 or €300,000, depending on when they moved to Italia) on income generated abroad.