Taxation, Vat Positions: postpone tax payment to 20 July
Confartigianato, Cna, Casartigiani, Confcommercio and Confesercenti call for the deadline now expiring on 30 June to be moved forward
by Marco Mobili and Giovanni Parente
Key points
The new timetable for the two-year composition agreement that came with the Senate's approval of the tax decree raises the pressure for the extension from 30 June to 20 July of tax payments due with the tax return for the 2025 tax year.
The associations' request
In a letter to Economy Minister Giancarlo Giorgetti and Deputy Minister Maurizio Leo, the five trade associations of artisans, the self-employed, traders and shopkeepers put down in black and white the request to postpone the payment deadline for production activities affected by the tax report cards (the so-called Isa) and related activities (such as VAT numbers under the flat tax regime).
The publication of the calculation software
The letter from Confartigianato, Cna, Casartigiani, Confcommercio and Confesercenti starts with the postponement of the deadline for the publication of the 'Your Isa 2026 Cpb' software, which was released on Wednesday 13 May. A timing also dictated by the wait for the changes to be made in the tax decree. It is no coincidence that the very conversion of the measure moved the deadline for publishing the software to 15 May (compared to the original date of 15 April) and the deadline for opting for the pact with the IRS in the two-year period 2026-2028 to 31 October (compared to 30 September).
Less time to calculate taxes due
This jet lag in the publication has, in the view of the trade associations, reduced the time available to companies and the professionals assisting them to carry out calculations of taxes due. Added to this is the need to wait for further developments of the software to take into account the other changes in the conversion of the tax decree, which saw the introduction of two new thresholds to income increases: 30% for those with a grade in the tax report cards from 6 to 8, 35% for those with a grade from 1 to 6.
The request to postpone to 20 July
A framework that, according to what the trade associations have indicated to the Minister and the Deputy Minister of the Economy, calls for the deadline currently set for 30 June to be moved forward. In practice, the request is to move the deadline to 20 July without surcharges and then from 21 July to 19 August (but then the deadline would slip to 20 August with the end of the August 'truce' of payments) with the surcharge of 0.40 per cent.
