Tax, 79 deadlines in March: by Monday IRPEF adjustments and stamp duty on electronic invoices
The single certificate for employees and pensioners is due on the 16th. Appointment with payment of VAT balance
Key points
March promises to be very hot on the tax front. There are 79 deadlines on the calendar. And it starts off strong on Monday 2 March with ten appointments on the calendar. These include the Irpef tax adjustments and the stamp on electronic invoices.
Irpef tax payments
Among the fulfilments indicated in the online schedule of the Inland Revenue for Monday 2 March, there is also one that closely touches tax substitutes. The latter are called upon, in fact, to carry out the reconciliation between the withholdings made and the tax due for Irpef purposes on employee and assimilated income and for the determination of the regional and municipal additional taxes on Irpef.
Electronic invoice stamp
Taxpayers required to pay the stamp duty on electronic invoices issued in the fourth quarter of 2025 must make a one-off payment of the tax using the F24 form prepared by the Inland Revenue only or the F24 Ep form for public bodies.
Communication of periodic VAT settlements
Monday 2 March is also the deadline for the communication of data on periodic VAT settlements (Lipe) made in the fourth quarter of 2025. The transmission can be avoided by taxpayers who send the 2026 VAT return by filling in the VP box (the deadline is 28 February but since it falls on a Saturday, it slips to Monday 2 March).
Registration tax on leases renewed in February
By Tuesday 3 March, holders of lease and rental contracts must pay registration tax on new or tacitly renewed contracts from 1 February 2026. In the case of telematic registration, payment is simultaneous with registration. The deadline, however, does not apply to residential leases for which the 'cedolare secca' regime has been chosen.
